2024 (1) TMI 573

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....ho appeared in this case: For the Petitioner: Mr. Ram Naresh, Mr. Saurabh Malhotra and Mr. Ajay Jain, Advocates. For the Respondents: Mr. Gibran Naushad, Senior Standing Counsel for the Revenue. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of show cause notice dated 02.03.2022, whereby husband of the petitioner was asked to show cause as to why the GST registrat....

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....ough addressed to Sh. Narinder Singh, was uploaded only on the common portal. As per the respondents, notices are not physically sent but are uploaded on the common portal and are treated as deemed service in terms of Section 169 of the Act. 6. Since no reply was received to the show cause notice, the Superintendent passed the impugned order dated 04.04.2022, cancelling the registration with ef....

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....egistration as the Input Tax Credit is being denied for the said period. 9. 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 c....

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....ention 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. 11. We may also note that the show cause notice did not pu....