9911796707
TMI Blog2024 (2) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was cancelled retrospectively with effect from 31.10.2017. Further, petitioner impugns orders dated 19.03.2021 and 06.06.0223 whereby the application for cancellation of GST registration and application for revocation of cancellation respectively were rejected. Petitioner also impugns Show Cause Notice dated 19.03.2021. 2. Petitioner was the proprietor of M/s Shubh Ball Bearings Company and was in business of import of cycle and its parts possessed GST registration. 3. Record clearly demonstrates that Petitioner had submitted an application seeking Cancellation of Registration Certificate on 09.03.2021 on ground of discontinuation of business with effect from 01.02.2021. 4. Pursuant to the said application, notice was issued by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said account or reasons. 10. Pursuant to the said show cause notice, an impugned order dated 20.05.2021 was passed wherein the registration of the Petitioner was retrospectively cancelled. 11. It may be noticed that the impugned order dated 20.05.2021 states that the registration is liable to be cancelled for the following reason "No response to SCN received. Liability will be calculated at the time of production of records." We may note that the order of cancellation of registration dated 20.05.2021 makes a reference to a reply of the petitioner dated 28.03.2021 and then states that no reply to show cause notice has been submitted. The order also seeks to cancel the registration with retrospective effect from 31.10.2017. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained. 16. 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. 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 taxpaye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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