TMI Blog2024 (4) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. Petitioner does not seek to carry on business or continue the registration, the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to application for cancellation of registration. The application seeking cancellation of registration was rejected vide order dated 02.03.2021. 5. Thereafter, impugned Show Cause Notice dated 11.03.2021 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months. 6. 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. 7. Further, the impugned order dated 29.06.2021 passed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 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. 12. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer s registration with r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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