2024 (2) TMI 759

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....r with effect from 16.01.2021 and impugns order dated 08.02.2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 11.09.2017. 2. Vide Show Cause Notice dated 29.01.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due." 3. Petitioner was the proprietor of Green Work Metal and was in business of trading goods like stranded wire, cable, plated bands, and similar copper articles without electrical insulation and was registered....

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....pectively. 10. The Show Cause Notice dated 29.01.2021 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. 11. 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 officer deems it fit to do so. Such satisfaction cannot be subjective but must ....