TMI Blog2024 (2) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... no dues stated to be due against the petitioner and the table shows nil demand. 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 mechanically. It can be cancelled only if the proper officer deems it fit to do so. It is important to note that, according to the respondent, one of the 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 suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prietorship Firm which is run by Sh. Uttam Singh and engaged in manufacturing of cooper wire and cables. Petitioner claims to have been regularly filing GST returns with the Department and properly claimed input tax credit (ITC) as shown in the Designated Web-site of the GST Portal. 4. Petitioner claims to have closed down his business activities and vacated the said rented premises. Therefore, he submitted an application dated 03.04.2020 for Cancellation of Registration Certificate with effect from 31.03.2020. 5. Pursuant to the said application, order dated 05.11.2020 was issued to the Petitioner rejecting the application for cancellation. Perusal of the order shows that the same does not give any reasons it merely states your app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 10. Records clearly demonstrates that petitioner had submitted an application seeking cancellation of the GST registration on 03.04.2020 and thereafter, vide show cause notice dated 13.01.2021, the registration of the petitioner had been suspended with effect from 13.01.2021. Once the registration stood suspended, there was no cause for the petitioner to file any returns. Accordingly, the cancellation of the registration on the ground that petitioner has failed to file returns is not sustainable. Further, we note that the cancellation of registration has been done with retrospective effect. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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