2024 (2) TMI 424

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....case: For the Petitioner: Mr. M. A. Ansari, Mr. Khursheed Ahmad, Mr. Arvind KumarSoni, Mohd Kamil & Mr. Ahmad Ansari, Advocates. For the Respondent: Ms. Shaguftha, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order in Appeal dated 03.01.2024 whereby the appeal filed by the Petitioner has been dismissed solely on the ground of limitation. 2. Petitioner filed the appea....

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.....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 n....

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....ast GSTR-3B return output tax liability for September 2019 and has shut the business w.e.f 01.10.2019. 9. 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....

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.... 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....