TMI Blog2023 (12) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Goods and Services Tax Act, 2017 (CGST Act), a proper officer has a discretion to cancel a GST registration of a tax payer from such date (including retrospectively), as he considers fit. However, the discretion to cancel the GST registration from retrospective effect cannot be exercised arbitrarily or whimsically. Such decision to cancel the GST registration with retrospective effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aguftha Hameed and Ms. Samridhi Vats, Advocates. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned standing counsel accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 10.03.2023 (hereafter the impugned order ), whereby the petitioner s GST registration was cancelled with retrospective effect from 01.07.2017. 4. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on 13.02.2023. In addition, the petitioner s GST registration was suspended with effect from the date of the impugned SCN, that is, with effect from 15.01.2023. 9. The petitioner submits that he has filed his return till 31.03.2022 and concedes that he has not filed returns thereafter. 10. The petitioner is not aggrieved by the cancellation of the GST registration from a prospective date. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcised arbitrarily or whimsically. Such decision to cancel the GST registration with retrospective effect must be informed by reason. 14. In the present case, the impugned order does not indicate any reason for cancelling the petitioner s GST registration, let alone a reason for doing so retrospectively. Thus, the impugned order is liable to be set aside. 15. In the present case, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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