TMI Blog2024 (4) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... r revocation of cancellation of registration. It merely stated Any Supporting Document - Others (Please specify) - GSTIN is neither Aadhaar Authenticated nor e-KYC verified. We notice that the Show Cause Notice and the impugned order are bereft of any details. Accordingly, the same cannot be sustained. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Vide Show Cause Notice dated 11.06.2019, Petitioner was called upon to show cause as to why the registration be not cancelled 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 manufacturing Tanks, Casks, Drums, Cans, Boxes and similar containers and possessed GST registration. 4. Said Show Cause Notice dated 11.06.2019 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 . The Show Cause Notice required the petitioner to appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n application dated 02.11.2019 seeking revocation of cancellation of GST registration. On the said application, Petitioner was issued Show Cause Notice dated 24.05.2022 for rejection of application for revocation of cancellation of registration. It merely stated Any Supporting Document - Others (Please specify) - GSTIN is neither Aadhaar Authenticated nor e-KYC verified. 8. Thereafter, vide order dated 04.07.2022, the application for revocation was rejected on the ground that You have not replied to the notice issued vide reference no. ZA070522084071U dated 24/05/2022 within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act . 9. Learned counsel for Petitioner submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cancellation of GST registration with retrospective effect. Thus, a taxpayer s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 13. In view of the aforesaid, order dated 24.09.2019 cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored. Petitioner shall, however, make all necessary compliances and file the requisite returns and information inter alia in terms of Rule 23 of the Central Goods and Services Tax Rules, 2017. 14. It is clarified that Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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