TMI Blog2023 (12) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... id sub-section are satisfied. The 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. In the present case, the petitioner had indicated that she closed her business in January, 2020. Thus, not filing returns, thereafter, cannot be a ground to cancel her registration in respect of the period while she was carrying on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect from 01.07.2017. The petitioner claims that she was carrying on the business under the name of M/s S. S. Enterprises and was assigned Goods and Service Tax Identification Number (GSTIN): 07AEWPG7338F1Z4. The petitioner claims that she discontinued the business in January, 2020 and filed an application dated 17.01.2020 praying that her GST registration be cancelled with effect from the said date. The respondent did not act on the said request for over six months. However, on 19.07.2020, the concerned officer of GST department issued a notice seeking certain clarification in respect of the petitioner s cancellation application. 5. The petitioner claims that she replied to the said queries on 27.07.2020, however, despite responding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. The 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. 10. It is important to note that, according to the respondent, one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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