TMI Blog2024 (1) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... apposite to examine this aspect but assuming that the respondent s contention in this regard is correct, it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. Further, the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had no opportunity to even object to the retrospective cancellation of the registration. The impugned show cause notice dated 03.08.2023 and the order of cancellation dated 15.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are alleged to have been not complied by the petitioner. 7. Further, we note that the show cause notice requires the petitioner to appear before the undersigned i.e. the person issuing notice on 10.08.2023 at 11.00 a.m. The notice does not even mention the name or designation of the authority that has issued the notice and as such is completely vague. 8. The impugned order dated 15.09.2023 is also bereft of any reasoning. It simply states that reference be had to the show cause notice dated 01.08.2023 and thereafter states that the effective date of cancellation of registration is 04.02.2023. 9. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a person from such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation of the registration. 12. In view of the above, impugned show cause notice dated 03.08.2023 and the order of cancellation dated 15.09.2023 are set aside. The GST registration of the petitioner is restored to its original number. Petitioner shall file the requisite returns in accordance with law. 13. It would be, however, open to the respondent to take further action in accordance with law inter alia, cancellation of registration with retrospective effect. However, the same would be in accordance with law and pursuant to a proper Show Cause Notice and an opportunity of hearing being given to the petitioner. 14. Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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