2024 (4) TMI 279

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....ed in this case: For the Petitioner: Mr. Gaurav Gupta, Advocates. For the Respondents: Mr. Gibran Naushad, Senior Standing Counsel. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 14.02.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017. 2. Show Cause Notice dated 26.08.2022 was issued to the ....

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....ed a reply dated 29.08.2022 stating that "Sir our Delhi branch is closed for 1 Year. We are filing Nil returns for the last 1 year. Kindly cancel my registration as soon as possible." Thereafter, Petitioner against submitted a reply manually on 05.10.2023. 5. He further submits that the Petitioner had shifted his business from Delhi to Bahadurgarh with effect from May 2019 and the last sale to ....

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....egistration 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. 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, beca....

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....stration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 10. In our view, impugned order dated 14.02.2023 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 petitione....