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TMI Blog2024 (4) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... so impugns Show Cause Notice dated 01.09.2020. 2. Issue notice. Notice accepted by Learned counsel appearing for Respondent. With the consent of parties, petition is taken up for final disposal today. 3. Petitioner is a private limited company and was engaged in the business of manufacturing of PVC copper wire and also possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 4. Petitioner applied for cancellation of GST registration on 21.05.2019 on the ground of closure of business. 5. Pursuant to the said application, Notice dated 17.03.2020 was issued to the petitioner seeking additional information and documents relating to application for cancellation of registration. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial on record to show as to why the registration is sought to be cancelled retrospectively. 9. It may be noted that on one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 10. Learned counsel for the Petitioner submits that on account of ill health of one of the directors Shri Chatar Singh, Petitioner is no longer continuing business and the business activities of the Petitioner have been closed down since 21.05.2019. 11. He further submits that since Petitioner had shut down the business and filed an application for cancellation on 21.05.2019, there would have been an automatic suspen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 15. It may be further noted that both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for different reasons. 16. In view of the above that Petitioner does not seek to carry on business or continue the registration and an application for cancellation of registration appears to be filed, the impugned order dated 01.01.2021 modified to the limited extent that registration shall now be treated cancelled with effect from 30.04.2019 i.e., the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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