TMI Blog2024 (3) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... ive 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 this aspect but assuming that the respondent s contention is required to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017. 3. Petitioner was engaged in the business of trading of Garments and ZIP and possessed GST registration. 4. The Show Cause Notice dated 08.11.2022 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states an observation failure to furnish returns for a continuous period of six months . Said Show Cause Notice required the petitioner to appear on 08.12.2022 at 11:00 AM 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. It merely mentions Jurisdiction Officer and the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his business, he did not open the GSTIN portal and receive the Show Cause Notice. The same was not received by him either by email or by post. Therefore, due to lack of access of the notice, the Petitioner could not file a response to the Show Cause Notice dated 08.11.2022. 9. We notice that the Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 10. In terms of Section 29(2) of the Act, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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