2024 (2) TMI 1067

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....etitioner: Mr. Puneet Rai, Advocate. For the Respondent: Appearance not given. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order in appeal dated 11.01.2024 whereby the appeal filed by the Petitioner has been dismissed solely on the ground of limitation. Petitioner filed the appeal impugning order of cancellation of registration dated 24.11.2020 whereby the GST registration o....

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....ordance with law. 4. As per the Petitioner, his father was diagnosed with Cerebral/Brain Atrophy and was unwell since November 2018. He further submitted that his father did not visit the business premises on a regular basis and did not make any sale after November 2018 due to his illness and expired on 09.03.2021. 5. Learned counsel for Petitioner submitted that Show Cause Notice was issued on ....

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....ve 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 be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does no....

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....h consequences are intended and are warranted. 9. We may also note that the Show Cause Notice did not put the noticee to notice that registration was liable to be cancelled retrospectively. 10. It may be further noted that both the Petitioners and the department want cancellation of the GST registration of the Petitioner, though for a different reason. 11. In view of the fact that Petitioner do....