9911796707
TMI Blog2024 (3) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... CHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.02.2021, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 18.02.2021. 2. Vide Show Cause Notice dated 18.02.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax." 3. Petitioner is a proprietorship firm and is engaged in trading and retailing of paper board and woven fabric products and pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner was issued a Show Cause Notice for rejection on application for revocation of cancellation of registration dated 16.08.2022, whereby it was merely stated "Reason for revocation of cancellation - Others (Please specify) - This GSTIN is neither Aadhaar Authenticated nor e-KYC verified. PLEASE UPDATE ALL KYC NORMS." 8. As per the petitioner, he filed a detailed reply dated 25.02.2021 to the impugned Show Cause Notice dated 18.02.2021, however, the same was not considered by the Proper Officer while passing the impugned order dated 27.02.2021. 9. As per the petitioner, the revocation application dated 08.03.2021 is still pending, however, Petitioner is now no longer interested in continuing the business and has closed down his bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 13. It may be further noted that both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for different reasons. 14. In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 27.02.2021 is modified to the limited extent that registration shall now be treated as cancelled with effect from 18.02.2021 i.e., the date when the Show Cause Notice was issued. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods and Services Tax Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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