2024 (1) TMI 764

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....s case: For the Petitioner: Mr. Santanu Kanungo and Mr. Rajeev Bansal, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 12.09.2020, whereby the GST registration of the petitioner had been cancelled with retrospective effect from 01.07.2017. 2. Issue notice. Notice is ac....

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.... any reason, however, merely refers to the application filed by the petitioner seeking cancellation. 5. Post the order dated 21.09.2019, another notice was issued to the petitioner on 09.03.2020, calling for additional information, which once again as per the petitioner was furnished. Thereafter, another order of 19.03.2020 was passed stating that the provisional registration was liable to be c....

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....lation of the registration on the ground that petitioner has failed to file returns is not sustainable. Further, we note that the cancellation of registration has been done with retrospective effect. 9. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he m....

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....espect of the supplies made by the tax payer 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 registrati....