2024 (2) TMI 758

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....dated 29.12.2023 whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. 2. Petitioner filed the appeal impugning order dated 30.09.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns order dated 08.10.2020 whereby the application for cancellation of GST registration was rejected and further impugns Show Cause Notice dated 02.12.2021. 3. Vide Show Cause Notice dated 02.12.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017" 4. Petitioner was the....

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....so seeks to cancel the registration with retrospective effect from 01.07.2017. However, there is no material on record to show as to why the registration is sought to be cancelled retrospectively. 11. The Show Cause Notice dated 02.12.2021 also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had no opportunity to even object to the retrospective cancellation of the registration. 12. 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. Regis....