TMI Blog2024 (1) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- 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 date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Keeping in view the fact that petitioner does not wish to carry on its business, the order dated 16.01.2023 is modified to the extent that the registration stands cancelled with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r did not exist on the subject address. He submits that personal hearing was granted to the petitioner and subsequently after the personal hearing on 08.04.2022, the proceedings were dropped and suspension of registration was revoked. He submits that once again the subject show cause notice has been issued seeking cancellation of the GST registration on the same ground. 3. He submits that on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Taxpayer s registration cannot be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant without any cogent reason. 6. It is important to note that, according to the respondent, one of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the registration stands cancelled with effect from 23.12.2022. 8. 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. 9. Respondents ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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