2024 (3) TMI 324

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....Notice dated 06.01.2023. 2. Issue notice. Notice accepted by learned counsel appearing for respondents. With the consent of parties, Petition is taken up for final disposal today. 3. Vide impugned Show Cause Notice dated 06.01.2023 petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts." 4. Show cause notice dated 06.01.2023 was issued to the petitioner seeking cancellation of GST registration. The notice does not specify any cogent reason, and merely states "In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts". The show caus....

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....re no dues stated to be due against the petitioner and the table shows nil demand. 7. Further, Show Cause Notice dated 20.07.2023 was issued to the Petitioner seeking to cancel its registration. However, the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had no opportunity to even object to the retrospective cancellation of the registration. 8. The Learned counsel for the petitioner submitted that the petitioner filed an application for revocation of cancellation of GST registration on 24.03.2023. Pursuant to the said application, show cause notice dated 19.04.2023 was issued to the Petitioner, whereby it was stated "reason for revocatio....

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....ust 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 taxpayer was compliant. 12. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer's registration with retrospective effect is that the taxpayer's customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent's contention in this regard is correct, it would follow that t....