TMI Blog2024 (2) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... , as per the petitioner, he did not have any dealing with M/S Jagdamba Enterprises and no ITC has been availed qua the said entity - Further, it may be noticed that the show cause notice directed the petitioner to appear for personal hearing on an appointed date and time whereas no date and time was mentioned in the said show cause notice. The show cause notice and the impugned order are also bereft of any details accordingly the same cannot be sustained. 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. The regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugns order dated 27.12.2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 08.07.2017. Petitioner also impugns Show Cause Notice dated 31.08.2021. 2. Vide impugned Show Cause Notice dated 31.08.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- Letter recvd. 802 dt27/07/2020 from JC(AE)Noida, wrong ITC availment from M/s Jagdamba Enterprises 3. Petitioner was working in the name of M/s Shree Balaji Industries, at Khasra No. 628/469, 480, Sultanpur Mazra, North-West Delhi- 1100086 which is a partnership firm. Petitioner was engaged in business of manufacturing of labels, badges and similar articles of textile mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner had no opportunity to even object to the retrospective cancellation of the registration. 8. Show Cause Notice dated 31.08.2021 records that wrongful Input Tax Credit [ ITC ] was availed from M/S Jagdamba Enterprises, however, as per the petitioner, he did not have any dealing with M/S Jagdamba Enterprises and no ITC has been availed qua the said entity. 9. Further, it may be noticed that the show cause notice directed the petitioner to appear for personal hearing on an appointed date and time whereas no date and time was mentioned in the said show cause notice. 10. As per the petitioner he could not file reply to the said show cause notice. However, the impugned order dated 27.12.2021 refers to a reply dated 06.10.2021 allege ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent 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. 14. Further, there is no reasoning in the said show cause notice and in the impugned order as to why the cancellation has been done retrospectively. 15. In view of the above, petition is allowed. The impugned show cause notice dated 31.08.2021, order of cancellation dated 27.12.2021 are accordingly set aside. The GST registration of the petitioner is restored. Petitioner shall comply with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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