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TMI Blog2024 (4) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... ce dated 30.06.2021. Petitioner further impugns order dated 25.06.2021 dismissing the Application for Cancellation filed by the petitioner seeking cancellation of GST registration. 2. Issue notice. Notice accepted by learned counsel appearing for the respondent. With the consent of parties, petition is taken up for final disposal today. 3. Petitioner was engaged in the business of trading raisins and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 4. Petitioner submitted an application dated 20.06.2020 seeking cancellation of the GST Registration on the ground of closure of business. 5. Pursuant to the said application, Notice dated 31.03.2021 was issued to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted". However, the said order in itself is contradictory. The order states "reference to your reply dated 06/10/2021 in response to the notice to show cause dated 30/06/2021" and the reason stated for cancellation is "Whereas no reply to notice to show cause has been submitted". The order further states that effective date of cancellation of registration is 01.07.2017 i.e., a retrospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 9. It may be noted that on one hand, the order 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration 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 is 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. 15. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 16. In view of the above that the Petitioner does not seek to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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