9911796707
TMI Blog2024 (5) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... retrospectively with effect from 27.07.2022. Petitioner also impugns Show Cause Notice dated 27.07.2022. 2. Petitioner is engaged in the business of supplying High Security Registration Plates and possessed GST registration bearing number 07AAFCR7758G1ZZ under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 3. Show Cause Notice dated 27.07.2022 was issued to the petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states "Others". Further, the said Show Cause Notice also does not put the Petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the Petitioner had no opportunity to even object to the retrospect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/075445667/1692-1694 dated 14.05.2020 terminated the concession agreement entered with the Petitioner w.e.f. 01.04.2019/01.07.2019, before the expiry of the initially 15 year agreed period. 8. As per the petitioner after the closure of the project, Petitioner carried out closure formalities from its principal place of business at Mayapuri till June 2021, and started carrying out the activities from its premises at Kapashera, which was also disclosed as the additional place of business. 9. As per the petitioner, he could not reply to the Show Cause Notice dated 27.07.2022 as the accountant had left the job and the petitioner was unaware of the said proceedings. It is contended that Petitioner became aware of the cancellation of its GST re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... important to note that, according to the respondent, one of the 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 taxpayer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent's contention in this regard is correct, it would follow that the proper officer is also 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. In view of the af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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