TMI Blog2024 (2) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... an 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. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer 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 payer during such period - the SCN and the impugned order are also bereft of any details and 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. The impugned show cause notice dated 07.09.2022, order of cancellation dated 01.05.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the name of the officer or place where the petitioner has to appear. 5. Further, the order dated 01.05.2023 passed on the show cause notice dated 31.08.2021 does not give any reasons for cancellation of the registration. It merely states whereas no reply to notice show cause has been submitted . However, the said order in itself is contradictory, the order states reference to your reply dated 16.12.2022 in response to the notice to show cause dated 07.09.2022 and the reason stated for cancellation is whereas no reply to notice to show cause has been submitted . The order further states that effective date of cancellation of registration is 01.07.2017 i.e., a retrospective date. 6. Neither the show cause notice nor the order spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax payer 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 payer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent 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. 10. We notice that the show cause notice and the impugned order are also bereft of any details and further ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teps had been taken by the respondents. 15. Accordingly, this Court directed the Principal Commissioner, Goods and Services Tax/Special Commissioner, Goods and Services Tax as well as the Director of DS Goods and Services Limited to be connected through video conference on the next date of hearing. 16. Pursuant to the order dated 31.01.2024, Mr. Karan Singh, Addl. Commissioner, Mr. Tripathi and Mr. J. Singh officer of the office of the Commissioner GST were connected through VC and assured that the rectificatory steps shall be taken up for correcting the system error. 17. They further submits that for certain corrections and rectificatory steps the system partners are required to be involved for which would be required. 18. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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