9911796707
TMI Blog2024 (5) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... led retrospectively with effect from 23.01.2020 and also impugns Show Cause Notice dated 31.01.2022. 2. Petitioner is engaged in the business of manufacturing, retail and wholesale of Air or Vacuum Pumps and Compressor and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 3. Show Cause Notice dated 31.01.2022 was issued to the Petitioner seeking to cancel its registration. The notice stated, "Invalid Bank Accounts provided in Registration data." Said Show Cause Notice required the petitioner to appear before the undersigned i.e., authority issuing the notice. However, the said Notice did not bear the date and time whereby the Petitioner was required to appear for personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rejection of application for revocation of cancellation of GST registration stating "Any Supporting Document - Others (Please specify) - please upload the undertaking on firms letter pad with complete present address of the business place with supported documents alongwith details of current account of the firm." Petitioner had filed a reply dated 06.07.2023 to the said Show Cause Notice. 8. Thereafter, vide order dated 24.07.2023, the application for revocation of cancellation was rejected on the ground that "1. Any Supporting Document - Others (Please specify) - please upload the undertaking on firms letter pad with complete present address of the business place with supported documents alongwith details of current account of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spell out the reasons for retrospective cancellation. Accordingly, the same cannot be sustained. However, as the petitioner is no longer interested in continuing the business, we are not quashing the Show Cause Notice. 14. 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 so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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