9911796707
TMI Blog2024 (3) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner: Mr. Jitin Singhal & Mr. Pravesh Bahuguna, Advocates. For the Respondents: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 22.02.2024, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 28.07.2022. Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or place where the petitioner has to appear. Further, the digital signatures in the show cause notice merely mention "digitally signed by DS GOODS AND SERVICES TAX NETWOK 07." 5. Further, the said Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 11. It may be further noted that both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for a different reason. 12. In view of the fact that Petitioner does not seek to carry on bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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