9911796707
TMI Blog2024 (2) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner has been dismissed solely on the ground of limitation. 2. Petitioner filed the appeal impugning order dated 30.09.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns order dated 08.10.2020 whereby the application for cancellation of GST registration was rejected and further impugns Show Cause Notice dated 02.12.2021. 3. Vide Show Cause Notice dated 02.12.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017" 4. Petitioner was the proprietor of M/s Deepak Trading Co and was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 01.07.2017. However, there is no material on record to show as to why the registration is sought to be cancelled retrospectively. 11. The Show Cause Notice dated 02.12.2021 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. 12. 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 be cancelled with retrospective effect mechanical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the respondent want the GST registration to be cancelled, though for different reasons. 16. In view of the above facts and circumstances, the petition is allowed. The order of cancellation is modified to the extent that the same shall operate with effect from 31.03.2020, i.e., the date on which the petitioner discontinued his business. 17. However, petitioner shall furnish all requisite details to the respondents as required to be submitted by the petitioner in respect of notice dated 12.09.2020 to enable the respondents to ascertain if any demand is liable to be raised against the petitioner. 18. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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