9911796707
TMI Blog2024 (3) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause Notice dated 04.01.2022 was issued to the Petitioner seeking to cancel its registration for the following reason: - "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months". 3. Petitioner is engaged in the business of the trading of packing of goods, of plastic; stoppers, lids, caps and other closures, of plastics, other articles of plastics and articles of other materials and possessed the GST registration of the same. 4. Petitioner had submitted an application seeking cancellation of GST registration dated 24.11.2020 on the ground of closure of business. 5. Pursuant to the said application, notice was given to the Petitioner on 13.04.2021 seeking additional information and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of his registration on 24.11.2020, however, the same was rejected by order dated 07.06.2021 without assigning any reason. It is pointed out that order dated 07.06.2021 records that the reply has been examined and same has not been found to be satisfactory for the following reasons. Thereafter the entire document is blank and states that application is rejected in accordance with the provision of the Act. 9. Learned counsel submits that since the petitioner had applied for cancellation, petitioner did not file the returns and however a notice seeking cancellation of registration was issued on 04.01.2022 on the ground that petitioner had "not filed returns for continuous period of six months" and pursuant thereto the impugned order of canc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 14. 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 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 while passing any order for cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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