TMI Blog2024 (4) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers 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 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 warrant. In view of the fact that the Petitioner does not seek to carry on business or continue the registration and since no application for cancellation of registration appears to have been filed, the impugned order dated 27.12.2021 is modified to the limited extent th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y cogent reason, it merely states returns furnished by you under section 39 of the Central Goods and Services Tax Act,2017 along with an observation stating failure to furnish returns for a continuous period of six months . 6. Said Show Cause Notice required the petitioner to appear before the undersigned i.e. authority issuing the notice on 02.10.2021 at 11:00. However, the said Notice does not bear the name of the designation of the officer where the petitioner had to appear. It merely mentions Jurisdiction Officer . 7. Further, the 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice, nor the order spell out the reasons for retrospective cancellation. 12. 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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