9911796707
TMI Blog2024 (2) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 13.01.2021, 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". 3. Petitioner was working in the name of M/S Dashmesh Wires and Cables (India), at B-11/3C, Jhilmil Industrial Area, East Delhi, Delhi 110095 which is a proprietorship 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 v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.07.2017. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 9. Neither the show cause notice nor the order spell out the reasons for cancellation. In fact, in our view, order dated 29.01.2021 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be 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 petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ming 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. 13. It may be further noted that both the Petitioners and the department want cancellation of the GST registration of the Petitioner, though for a different reason. 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 31.03.2020, i.e., the date on which the petitioner discontinued b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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