TMI Blog2024 (3) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 payer during such period - it is not considered apposite to examine this aspect but assuming that the respondent s contention in req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile conduct of Physical Verification 3. Petitioner was engaged in the business of manufacturing and trading of Synthetic Fiber products and possessed GST registration. 4. Records clearly demonstrate that Petitioner had submitted an application seeking cancellation of registration certificate on 01.04.2022, 30.04.2022, 01.07.2022, 31.07.2022, 01.11.2022, 31.03.2023 and 11.04.2023. 5. Pursuant to the said applications, notices were issued by the respondent on 27.04.2022, 13.06.2022, 05.08.2022, 05.09.2022, 19.11.2022, 27.04.2023, 12.05.2023 seeking additional information and documents relating to application for cancellation of registration. 6. The said applications of the petitioner seeking cancellation were rejected vide ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department. 11. Per contra, learned counsel for the petitioner submits that the details were furnished in the application seeking cancellation of registration itself. He further submits that that the business has been discontinued and thus petitioner did not did respond to the show cause notice for cancellation of registration dated 11.07.2023. He further submitted that the petitioner has filed all the requisite returns till July 2023. 12. We notice that the show cause notice and the impugned order are also 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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