TMI Blog2024 (1) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... - no opportunity to even object to the retrospective cancellation - violation of principles of natural justice - HELD THAT:- There is no material on record to show as to why the registration is sought to be cancelled retrospectively - Further, the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration is restored. Petitioner shall file the requisite returns upto date. Petition disposed off. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Gaurav Gupta, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so seeks to cancel the registration with effect from 01.07.2017. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 5. Further, the Show Cause Notice dated 15.07.2021 also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 9. In view of the above facts and circumstances, the order of cancellation is modified to the extent that the same shall operate with effect from 06.05.2019, i.e., the date when petitioner first applied for cancellation of registration. It is clarified that respondents are not prec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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