2024 (1) TMI 237

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....: For the Petitioner: Mr. Rajesh Mahna, Mr. Ramanand Roy & Mr. Mayank Kouts, Advocates. For the Respondents: Mr. Rajeev Aggarwal with Ms. Samridhi Vats, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issue notice. 2. Mr. Aggarwal, learned counsel appearing for the respondents accept notice. 3. Petitioner has filed the present petition impugning an order dated 11.10.2023 (he....

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....fficer issued a show cause notice dated 11.01.2022 (hereafter 'the SCN'), proposing to cancel the petitioner's GST registration for the following reasons: - "1 Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months". 6. Petitioner was called upon to respond to the SCN within a period of seven working days and to appear before the concerned of....

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....tances set out in the said sub-section are satisfied. The 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 some period does not mean that the taxpayer's registratio....

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....trospective effect only where such consequences are intended and are warranted. 10. In the present case, the petitioner had indicated that she closed the business w.e.f 01.04.2020. Thus, not filing returns, thereafter, cannot be a ground to cancel the registration in respect of the period while petitioner was carrying on the business in compliance with the provisions of the law. 11. As noted....