2024 (4) TMI 947

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 24.09.2019 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.01.2018 and also impugns Show Cause Notice dated 11.06.2019. 2. Vide Show Cause Notice dated 11.06.2019, 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 Tanks, Casks, Drums, Cans, Boxes and similar containers and possessed GST registration. 4. Said Show Cause Notice da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cancelled retrospectively. Further, It may be noted that 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. 7. Pursuant to the said impugned order, Petitioner filed an application dated 02.11.2019 seeking revocation of cancellation of GST registration. On the said application, Petitioner was issued Show Cause Notice dated 24.05.2022 for rejection of application for revocation of cancellation of registration. It merely stated "Any Supporting Document - Others (Please specify) - GSTIN is neither Aadhaar Authenticated nor e-KYC verified. 8. Thereafter, vide order dated 04.07.2022, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 taxpayer 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 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. 13. In view of the aforesaid, ....