9911796707
TMI Blog2024 (3) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner: Mr. Jitin Singhal, Mr. Pravesh Bahuguna, Advocates. For the Respondents: Mr. N.K. Aggarwal, Advocate for R-1. Mr. Arnav Kumar, SSC with Ms. Aranya Sahay, Advocates for R-2 and 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.02.2024 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 05.05.2018. Petitioner als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, the said Notice does not give the name of the officer or place where the petitioner has to appear. Further, the digital signatures in the Show Cause Notice merely mentions "digitally signed by DS GOODS AND SERVICES TAX NETWORK 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. Thus, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 10. In view of the aforesaid, order dated 29.02.2024 cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored. The petitioner shall, however, make all necessary compliances and file the requisite returns and information inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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