TaxTMI 
TaxTMI 
2024 (3) TMI 963
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.... from 18.01.2022. Petitioner also impugns Show Cause Notice dated 06.06.2023. 2. Vide Show Cause Notice dated 06.06.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017." 3. Petitioner is engaged in the business of polymers of ethylene and possessed GST registration. 4. Petitioner had submitted an application seeking cancellation of GST registration dated 26.07.2022 on the ground of closure of business. 5. Pursuant to the said application, notice was given to the Petitioner on 16.08.2022 seeking additional information and documents relating to application for cancellation of regis....
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.... 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." 9. 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 petitioner had no opportunity to even object to the retrospective cancellation of the registration. 10. Thereafter, impugned order dated 20.03.2023, passed on the Show Cause Notice dated 06.03.2023, does not give any reasons for cancellation. It, however, states that the registration is liable to be cancelled for the following reason "1. You have neither a....
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....3 seeking revocation of cancellation of registration. Thereafter, vide order dated 01.05.2023 the application for revocation of GST cancellation was allowed and the registration of was restored. 13. Thereafter, again Show Cause Notice dated 06.06.2023 was issued to the Petitioner seeking to cancel its registration on the ground "returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017". Said Show Cause Notice required the petitioner to appear on 04.07.2023 at 11:00 before the undersigned i.e. authority issuing the notice. However, 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 Jurisdi....
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.... 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. 19. 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 taxpayer during such pe....