2024 (3) TMI 167

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.... Sinha, Mr. Dinesh Mohan Sinha, Mr. Rajeev Arora, Mr. Shivnath & Mr. Manish Jain, Advocates. For the Respondents: Mr. Akshay Amritanshu, Mr. Samyak Jain & Mr. Ayush Raj, Advocates. JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.07.2021, whereby, the GST registration of the petitioner has been cancelled retrospectively with effect from 15.11.2017. Said cancel....

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....itself is contradictory. The order states "reference to your reply dated 17/07/2021 in response to the notice to show cause dated 08/07/2021" and the reason stated for cancellation is "No response received to query raised". The order further states that effective date of cancellation of registration is 15.11.2017 i.e., a retrospective date. There is no material on record to show as to why the regi....

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....e cancellation. 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....

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....gard is correct, it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 10. It is clear that both the petitioner and the respondent want the GST re....