2024 (2) TMI 1004

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.... 09.01.2023 whereby the GST registration of the petitioner has been cancelled. Petitioner also impugns the order dated 16.01.2024 whereby the application of the petitioner seeking revocation has also been dismissed. 2. Issue notice. Notice is accepted by learned counsel appearing for the respondents. With the consent of the parties, this petition is taken up for final disposal. 3. Petitioner carries on the business of manufacturing of safety critical products for automobiles and locomotives across India and was registered under the Central Goods and Services Act, 2017. 4. As per the respondents, a Show Cause Notice was issued to the petitioner on 27.12.2022 seeking to cancel GST registration of the petitioner. The ground mentioned ....

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....ctively. 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. The 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 be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer's registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the ....

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.... to the Show Cause Notice, impugned the order dated 16.01.2024 has been passed which states that petitioner has not submitted a reply. Hence, the Show Cause Notice has been adjudicated and the revocation application rejected. 12. We may note that there appears to be complete non-application of mind. At the stage when petitioner did not submit a reply, the proper officer has recorded that reply of the petitioner has been considered and at the stage when the petitioner did submit a reply, the Proper Officer has recorded that no reply was filed. 13. In view of the various infirmities noticed hereinabove, we are of the view that both the Show Cause Notices dated 27.12.2022 and 04.01.2024 as also the impugned order dated 09.01.2023 cancell....