TMI Blog2024 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. 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. Although, it is not considered apposite to examine t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice is accepted by learned counsel for Respondents. With the consent of parties, the petition is taken up for final disposal. 3. By Show Cause Notice dated 18.11.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payments becomes due. 4. Petitioner was engaged in business of import and sale of Satellite Antenna Systems, Receivers and Components etc., provisions of indirect selling, commissioning, and maintenance and possessed GST registration. 5. Show Cause Notice dated 18.11.2021 was issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of cancellation of registration is 01.07.2017 i.e., a retrospective date. 9. In our view, order dated 10.06.2022 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 10. The Show Cause Notice and the impugned order are also bereft of any details and accordingly the same cannot be sustained. Further, neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 11. In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such date including ..... X X X X Extracts X X X X X X X X Extracts X X X X
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