2024 (3) TMI 395

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....an Sinha, Mr. Dinesh Mohan Sinha, Mr. Maneesh Jain and Mr. Rajeev Deora, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC (Through VC) with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 13.02.2021, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 15.07.2017. Petitioner also im....

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....o reply to notice to show cause has been submitted". The order further states that effective date of cancellation of registration is 15.07.2017 i.e., a retrospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 4. Further, Show Cause Notice also does not put the petitioner to notice that the registration is liable to be ca....

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....how Cause Notice, nor the order spell out the reasons for retrospective cancellation. 8. In terms of Section 29(2) of the Act, 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. Registration cannot be cancelled with retrospective effect mechanically....

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....dent's contention is 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 may be further noted that both the Petitioner and the department want cancellation of the GST registration o....