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2024 (1) TMI 1144 - DELHI HIGH COURTCancellation of GST registration of the petitioner with retrospective effect - failure to furnish returns for a continuous period of six months - HELD THAT:- Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. The order of cancellation is modified to the extent that the same shall operate with effect from 01.02.2019, i.e., the date on which the petitioner discontinued the business - the petitioner shall furnish all requisite details to the respondents as required to be submitted by the petitioner in respect of letter dated 07.03.2020 to enable the respondents to ascertain if any demand is liable raised against the petitioner. The petition is accordingly disposed of.
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