9911796707
TMI Blog2024 (9) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... , the proper officer may cancel the tax payer s registration if any of the grounds as set out in the said provision are satisfied. This also includes the power of the proper officer to cancel the GST registration with retrospective effect. However, such an action cannot be arbitrary or whimsical. It must be informed by reasons. The proper officer must have cogent reason to cancel the tax payer s registration with retrospective effect. The impugned cancellation order was passed not only in violation of the principles of natural justice, but is also not informed by reasons. Thus, the impugned cancellation order is liable to be set aside - it is considered apposite to direct that the impugned cancellation order will not be operative from 01.07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 30.11.2020. Thereafter, on 08.02.2021, the petitioner filed an application for cancellation of its GST registration with effect from 30.11.2020 on account of the fact that it has closed down its business. 6. Respondent no. 3 issued the show cause notice dated 09.02.2021 seeking additional information/clarification/documents. Amongst other documents, the proper officer sought the copy of balance sheet, profit and loss statement, bank statement, statement of input and sale register, stock register, reconciliation statement of input and output GST. In addition, respondent no. 3 also called upon the petitioner to file all its GST returns. The petitioner was also asked to provide identity proof and address proof of the partners as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the proper officer may cancel the tax payer s registration if any of the grounds as set out in the said provision are satisfied. This also includes the power of the proper officer to cancel the GST registration with retrospective effect. However, such an action cannot be arbitrary or whimsical. It must be informed by reasons. The proper officer must have cogent reason to cancel the tax payer s registration with retrospective effect. 12. In view of the above, we find that the impugned cancellation order was passed not only in violation of the principles of natural justice, but is also not informed by reasons. Thus, the impugned cancellation order is liable to be set aside. 13. Having stated the above, we also note that the petitioner had a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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