9911796707
TMI Blog2024 (2) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice. 3. Notice is accepted by learned counsel for the respondents. With the consent of the parties, this petition is taken up for final disposal. 4. Petitioner is engaged in the business of manufacturing and trading of garments and was registered under Goods and Services Tax Act, 2017. 5. As per petitioner, petitioner applied for change of his business premises and accordingly applied for amendment of the registered address on 01.07.2023. 6. Pursuant to the application of the Petitioner, Respondent no. 2 issued a notice dated 03.07.2023 seeking additional information/ clarification/documents from the Petitioner. 7. Learned counsel for the petitioner submitted that the petitioner had no knowledge about the said notice sent by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner without underlying supply of goods or services. The Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained. 13. In terms of Section 29(2) of the Act, 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. 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter is remitted to the Proper Officer to reconsider the application of the petitioner for amendment of the registered address in accordance with law. 18. The Proper Officer shall take into account the documents submitted by the petitioner on 08.01.2024. In case, any further documents are required, intimation shall be given to the petitioner qua the same and petitioner shall thereafter furnish the documents to the Proper Officer for adjudication of the application for amendment. 19. It is clarified that respondents are at liberty to take further action in accordance with law and are not precluded from taking any steps for recovery of any tax, penalty or interest that may be due from the petitioner. 20. Petition is disposed of in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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