2024 (2) TMI 1362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Petitioner also impugns Show Cause Notice dated 07.09.2022. 2. Vide impugned Show Cause Notice dated 07.09.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "Fails to pay any amount of tax, interest or penalty 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 working in the name of M/s Raj Kumar Kukreja and was engaged in business of supply of renting of immovable property services and possessed GST registration. 4. Show cause notice dated 07.09.2022 was issued to the petitioner seeking cancellation of GST registration. The notice does not specify any cogent reason. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on. 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 taxpaye....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e not precluded from taking any steps for recovery of any tax, penalty or interest that may be due from the petitioner. 13. Petition is disposed of in above terms. 14. This Court noticed on 31.01.2024 from several petitions are filed before this Court, that all orders and notices that bear digital signatures, display the name of "DS Goods and Services Tax Network 07". Reference was also drawn to an order passed by the High Court of the Judicature at Bombay dated 20.07.2022 in W.P. (C) 8474/2022 [DBS Tradelink and Advisors Pvt. Ltd. vs. The State of Maharashtra and Anr.] which refers to an order of Gujarat High Court dated 24.02.2022, pointing out to similar infirmities in the issuance of notices and orders. A direction was issued to the r....