TMI Blog2024 (2) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be cancelled with retrospective effect mechanically - Merely, because a taxpayer has not filed the returns for some period does not mean that 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. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer 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, it is not considered apposite to examine this aspect but assuming that the respondent s contention in this regard is correct, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Petitioner, a proprietorship concern with trade name M/s Kwatra Auto Industries having the principal place of business at 28/126, Gali No. 13 NALA Side Vishwas Nagar Shahdra Delhi-110032 was engaged in business of trading in parts and accessories of Motor Vehicles. 5. The show cause notice issued to the Petitioner on 14.11.2019 merely states taxpayer found non-functioning/non-existing at principal place of business . Further, the impugned order dated 25.11.2019 merely stated that No reply to the show cause notice has been submitted and the effective date of cancellation of registration is 01.07.2017 i.e. with retrospective effect. 6. The Show Cause Notice and the Impugned Order do not put the Petitioner to notice that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. 10. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer 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 retrospect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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