2024 (2) TMI 1178

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....om 28.05.2018. Petitioner also impugns Show Cause Notice dated 15.01.2023. 2. Vide Show Cause Notice dated 15.01.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "Returns furnished by you under Section 39 of the Central Goods and Services Tax Act, 2017" 3. Subject petition has been filed by Sh. Ashish Garg, legal heir of Late Sh. Pawan Kumar, who was the proprietor of M/s Kirti Plastics and was engaged in the business of manufacturing of Plastics. He was registered under the Goods and Service Act, 2017 (hereinafter referred to as 'the Act') and claims to have been regularly filing GST returns and making GST payments in accordance with law. 4. A show cause....

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.... 8. Show Cause Notice was issued on 15.01.2023 wherein the registration was suspended w.e.f from 15.01.2023. Thereafter, Respondent no. 1 passed the order dated 14.03.2023 retrospectively cancelling the GST registration of the taxpayer. No demand had been raised by the said order however the Registration was cancelled retrospectively w.e.f from 28.05.2018. 9. As per the petitioner he could not respond to the show cause notice as the notice was uploaded on the common portal and not physically served to the Petitioner. 10. As per the Petitioner he does not intend to carry on business and the business has been discontinued immediately on the demise of Sh. Pawan Kumar. Petitioner is aggrieved by the retrospective cancellation of the regi....

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.... a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 13. We may also note that the Show Cause Notice did not put the noticee to notice that registration was liable to be cancelled retrospectively. 14. 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. 15. In view of the above facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 14.03.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 15.08.2021 i.e., the date when Sh. Pawan ....