2024 (4) TMI 158

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....fect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 01.09.2020. 2. Vide Show Cause Notice dated 01.09.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months." 3. Petitioner is engaged in the business of manufacturing of PVC and possessed GST Registration. 4. Petitioner had submitted an application seeking cancellation of GST registration dated 06.05.2019 on the ground of closure of business. 5. Pursuant to the said application, Show Cause Notice dated 16.03.2020 was issued to the Petitioner seeking additional information and documents ....

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....cancelled retrospectively. 9. In fact, in our view, order dated 01.01.2021 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 10. Learned Counsel for petitioner submits that he had applied for cancellation of registration with effect from 06.05.2019, However, no order on the said application was communicated to the petitioner. Subsequently, the impugned Show Cause Notice dated 01.09.2020 was issued on the ground of non-filing of returns for period of six months. Petitioner thereafter responded that he had closed his busi....

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....t the taxpayer's customers are denied the input tax credit availed in respect of the supplies made by the taxpayer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent'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. 15. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 16. In view of the above that that Petitioner does not seek to carry on business or continue the regis....