9911796707
TMI Blog2024 (1) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... . Petitioner filed the appeal impugning order of cancellation of registration dated 08.07.2021 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 10.07.2017 Petitioner also impugns order dated 05.11.2020 and 28.06.2021, whereby the application for cancellation of GST registration was rejected. Petitioner also impugns Show Cause Notice dated 29.06.2021. 3. Vide Show Cause Notice dated 29.06.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons :- "Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months" 4. Petitioner, a Partnership Firm was in business of Manufacturing and trading of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeks to cancel the registration with retrospective effect from 10.07.2017. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 10. The Show Cause Notice dated 29.06.2021 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. 11. Records clearly demonstrate that the Petitioner had submitted an application seeking cancellation of the GST registration on 25.07.2020 and 22.12.2020 and thereafter, vide order dated 08.07.2021, the registration of the Petitioner had been cancelled. We note that the cancellation of registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsequences are intended and are warranted. 14. 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 30.06.2020, i.e., the date on which the petitioner discontinued the business. 15. However, the petitioner shall furnish all requisite details to the respondents as required to be submitted by the petitioner by letter dated 26.03.2021 to enable the respondents to ascertain if any demand is liable to be raised against the petitioner for the periods both prior and post 30.06.2020. 16. It is clarified that respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due from the petitioner in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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