TMI BlogNon-filing of the returns does not empower the GST Authorities to cancel the registration retrospectivelyX X X X Extracts X X X X X X X X Extracts X X X X ..... Non-filing of the returns does not empower the GST Authorities to cancel the registration retrospectively - By: - Vivek Jalan - Goods and Services Tax - GST - Dated:- 19-8-2023 - - In some cases, such is the interpretation of some of certain field officers that SCNs flow to recipients of earlier supplies, even after a prospective cancellation/suspension of registration of suppliers after the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of such supply. Hence, retrospective cancellation would certainly involve denial of ITC of recipients who have received supplies before the cancellation/suspension of registration. However, It seems that for certain GST field officers cancellation of registration means retrospective cancellation something which has serious ramifications. Section 29 of the CGST Act, 2017 , grants discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etionary powers to the concerned authority to cancel the registration from a retrospective date. However, such powers have to be exercised only in eligible cases. Cancellation on grounds that the petitioner had not filed the returns for a continuous period of six months does not justify retrospective cancellation from the date when the registration was granted. Where the taxpayer has closed its bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness altogether and thereafter stopped filing returns, a stand cannot be taken by the dept. to cancel the GST registration retrospectively thereby even making the earlier supplies of the taxpayer irregular. It s a simple case when one reads the order in hindsight but it had to be contested by the taxpayer in High Court and a decree taken in the case of ASHISH GARG PROPRIETOR SHRI RADHEY T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RADERS Vs ASSISTANT COMMISSIONER OF STATE GOODS AND SERVICE TAX, DELHI ZONE 7 WARD 82 [ 2023 (7) TMI 1229 - DELHI HIGH COURT - Reply By KASTURI SETHI as = Dear Sir, Nice article indeed which highlights pro-assessee judgement. It is worth saving as ready recknor for application in future in the interest of the assessees. Also read please Calcutta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of M/S. GARGO TRADERS VERSUS THE JOINT COMMISSIONER, COMMERCIAL TAXES (STATE TAX) ORS. - 2023 (6) TMI 533 - CALCUTTA HIGH COURT Dated: 20-8-2023 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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