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TMI Blog2024 (2) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... Sinha, Advocates. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for the petitioner submits that an application has been filed in the Registry placing on record the correct documents. However, the application is not on record. Copy of the application along with the documents are produced. The same is ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess and is not interested in conducting any business and wishes to close the business. 5. The impugned order of cancellation dated 24.03.2021 states that the registration is liable to be cancelled for the following reason "Whereas no reply to notice to show cause has been submitted". It seeks to cancel the registration with retrospective effect from 01.07.2017. There is no material on record to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t must be based on some objective criteria. 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. 8. It is important to note that, according to the respondent, one of the consequences for cancelling a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances, the order of cancellation is modified to the extent that the same shall operate with effect from 30.09.2020, i.e., the period upto which the Petitioner has filed its GST returns. 11. It would be, however, open to the respondent to take further action in accordance with law. Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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