2024 (1) TMI 1141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AD0710230160302 dated 12.12.2023) 1. For the reasons stated in the application, the application is allowed. The Document is taken on record. W.P.(C) 381/2024 1. Petitioner impugns order dated 07.10.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017 and also impugns the Show Cause Notice dated 23.09.2022. 2. Vide Show Cause Notice dated 23.09.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months" 3. Petitioner was in the business of purchase and sale of Surgical Goods and Trading goods ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncellation of the registration. 7. Records clearly demonstrates that petitioner had submitted an application seeking cancellation of the GST registration on 03.08.2022 and thereafter, vide order dated 07.10.2022, the registration of the petitioner had been cancelled. We note that the cancellation of registration has been done with retrospective effect. 8. 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 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 cancelled only if the proper ....