TMI Blog2024 (1) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The order of cancellation is modified to the extent that the same shall operate with effect from 01.02.2019, i.e., the date on which the petitioner discontinued the business - the petitioner shall furnish all requisite details to the respondents as required to be submitted by the petitioner in respect of letter dated 07.03.2020 to enable the respondents to ascertain if any demand is liable raised against the petitioner. The petition is accordingly disposed of. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and documents relating to application for cancellation of registration. On account of non-apply of the said documents, order dated 05.06.2020 was passed rejecting the application for cancellation. 6. Thereafter, subject show cause notice dated 01.09.2020 was issued to the petitioner with an observation in the notice stating failure to furnish returns for a continuous period of six months . 7. It may be noticed that the impugned order dated 12.09.2020 states that the registration is liable to be cancelled for the following reason whereas no reply to notice to show cause has been submitted . The order also seeks to cancel the registration with retrospective effect from 01.07.2017. However, there is no material on record to show as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consequences for cancelling a taxpayer s registration with retrospective effect is that the taxpayer s customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it 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. 12. In view of the above, facts and circumstances, the order of cancellation is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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