9911796707
TMI Blog2024 (9) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the taxpayer s registration does not absolve the taxpayer from being held accountable for any statutory violations prior to the date of the cancellation. It is also apposite to clarify that in certain cases, the proper officer may proceed to pass orders under Section 29 of the CGST Act and DGST Act for cancellation of the GST registration with retrospective effect, if there are reasons do so, notwithstanding that the taxpayer has requested for cancellation of its GST registration with effect from another date. The learned counsel for the respondent rightly points out that in cases where the tax prayer has been found to be non-existent, the said action may be warranted. It is considered apposite to direct the respondent to consider th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has availed Input Tax Credit (ITC) from certain suppliers that were found to be non-existent. The proper officer had reasoned that since tax had not been paid to the Government, the ITC availed by the petitioner, was required to be paid to the Government. Based on said premise, the application of the petitioner for cancellation of its GST registration was rejected. 6. The petitioner once again filed the application dated 28.08.2024 seeking cancellation of its GST registration with effect from 28.08.2024. It apprehends that this application would also suffer the same fate. 7. It is apparent from the above that the petitioner s request for seeking cancellation of its GST registration was withheld on account of certain proceedings initiated fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess, the new entity in which the applicant proposes to amalgamate or merge has not got registered with the tax authority before submission of the application for cancellation. In all cases other than those listed at (a) and (b) above, the application for cancellation of registration should be immediately accepted by the proper officer and the order for cancellation should be issued in FORM GST REG-19 with the effective date of cancellation being the same as the date from which the applicant has sought cancellation in FORM GST REG-16. In any case the effective date cannot be a date earlier to the date of application for the same. 11. In view of above, we consider it apposite to direct the respondent to consider the petitioner s application s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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