TMI Blog2024 (4) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 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. Petitioner does not seek to carry on business or continue the registration, the impugned order dated is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to notice to show cause has been submitted . The GST registration was cancelled w.e.f 01.07.2017. 5. Thereafter, Petitioner filed an application for Revocation of cancellation of GST registration, which was allowed and the GST Registration of the petitioner was restored vide order dated 05.12.2019. 6. A Show Cause Notice dated 07.01.2020 was issued to the petitioner. Though the notice does not specify any cogent reasons, it merely states Any tax prayer other than composition tax prayer has not filed returns for a period of six months . Further, the said Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had no opportunity to even object to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 11. 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. 12. It is important to note that, acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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