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TMI Blog2024 (7) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... r the impugned order) passed pursuant to the impugned SCN be set aside. 2. The respondent authorities had issued the impugned SCN calling upon the petitioner to show cause why the petitioner's GST Registration (GSTIN: 07AADHH0053H1ZP) should not be cancelled. The reason set out in the impugned SCN reads as: "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months." The petitioner was called upon to file its response to the impugned SCN within a period of seven working days from the date of the service of the notice. 3. Concededly, the petitioner did not respond to the impugned SCN. Resultantly, the proper officer passed the impugned order cancelling the petitioner's GST registration for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person or his legal heirs in case of death. In terms of Section 29 (2) of the CGST Act, the proper officer is also empowered to cancel the registration of a person from such date as he may deem fit including from a retrospective date. Section 29 (2) of the CGST Act is set out below: "(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-- (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return for more than six months. We find no reason which would warrant cancellation of the petitioner's GST registration even for the period it had furnished its returns. Clearly, non-filing of returns for a period of six months or more cannot, absent any other consideration warranting cancellation of registration to cover the period during which the taxpayer had duly complied with the provisions of the CGST Act, cannot constitute a reason to cancel the same with retrospective period to cover the period for which GST returns were duly filed. 10. According to the respondents the consequences of cancelling the registration with retrospective effect covering the period during which the business was carried on and the returns were filed, is th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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