TMI Blog2024 (4) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 tax payer 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 warranted. In view of the facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 02.12.2022 is modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 of the Central Goods and Services Tax Act, 2017 4. Subject petition has been filed by Sh. Sumeet Singh, legal heir of Late Sh. Mohinder Mohan Singh, who was the proprietor of M/s Saran Singh Sons. Petitioner was engaged in the business of supplying spices and dry fruits and was registered under the Goods and Service Act, 2017 (hereinafter referred to as the Act ). 5. Show Cause Notice dated 02.09.2021 was issued to the Petitioner. Though the notice does not specify any 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 . Said Show Cause Notice required the petitioner to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 and all requisite tax returns were filed up to October 2020. He further submits that the business was closed down and no business was carried out by the legal heirs under the subject GST number and if the legal heirs intend to carry out on business, they shall do so under their own GST registration. 9. The fact that the order on the one hand states that no reply has been filed and on the other hand refers to a reply dated 14.11.2022, shows complete non-application of mind, particularly when the Proprietor had passed away and no reply was filed. 10. 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt want cancellation of the GST registration of the Petitioner, though for different reasons. 14. In view of the above facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 02.12.2022 is modified to the limited extent that registration shall now be treated as cancelled with effect from 16.10.2020 i.e., the date when Sh. Mohinder Mohan Singh passed away. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods and Services Tax Act, 2017. 15. It is clarified that Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due in respect of the subject firm in accordance with law including r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
