TMI Blog2024 (3) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 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. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. It is important to note that, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- Section 29(2)(e)- registration obtained by means of fraud, wilful misstatement or suppression of facts . 3. Petitioner is engaged in the business of the trading of ferrous and non-ferrous metals and possessed GST registration. 4. Show Cause Notice dated 05.01.2024 was issued to the Petitioner seeking to cancel its registration on the ground Section 29(2)(e)- registration obtained by means of fraud, wilful misstatement or suppression of facts . Said Show Cause Notice required the petitioner to appear on 11.01.2024 at 2:05 PM before the undersigned i.e. authority issuing the notice. However, the said Notice does not give the name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a taxpayer has not filed the returns for some period does not mean that the taxpayer s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. 9. 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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