TMI Blog2024 (2) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the name or designation of the officer issuing the same and as such clearly the petitioner was denied an opportunity of representing its case before the Proper Officer - Further, the order of cancellation also is bereft of any reason. It s a two-line order which refers to the Show Cause Notice and states that the effective date of cancellation is 15.07.2022. There is no reason mentioned in the impugned order as to why a retrospective cancellation has been ordered. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 16.01.2024, whereby the GST registration of the petitioner has been cancelled with effect from 15.07.2022. 2. A Show Cause Notice dated 21.12.2023 was issued to the petitioner on the ground that the firm had been found to be non-existent at the registered principal place of business. 3. Learned counsel for petitioner submits that the Show Cause Notice was issued on 21.12.2023 and from the digital signature, it is clear that the same was signed on 21.12.2023 only at 22:30.42 IST and a date of hearing was fixed as 22.12.2023 at 2 P.M. He further submits that the Show Cause Notice does not mention the name of the authority issuing the Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but 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 taxpayer s registration with retrospective effect is that the taxpayer s customers are denied the input tax credit availed in respect of the supplies made by the tax pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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