2024 (2) TMI 424

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.... Advocates who appeared in this case: For the Petitioner: Mr. M. A. Ansari, Mr. Khursheed Ahmad, Mr. Arvind KumarSoni, Mohd Kamil & Mr. Ahmad Ansari, Advocates. For the Respondent: Ms. Shaguftha, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order in Appeal dated 03.01.2024 whereby the appeal filed by the Petitioner has been dismissed solely on the ground of l....

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.... 5. The show cause notice issued to the Petitioner on 14.11.2019 merely states "taxpayer found non-functioning/non-existing at principal place of business". Further, the impugned order dated 25.11.2019 merely stated that "No reply to the show cause notice has been submitted" and the effective date of cancellation of registration is 01.07.2017 i.e. with retrospective effect. 6. The Show Cause No....

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....for the petitioner submits that the petitioner had filed the last GSTR-3B return output tax liability for September 2019 and has shut the business w.e.f 01.10.2019. 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 may deem fit if the circumstances se....

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....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 registration can be cancelled with retrospective ....