2024 (4) TMI 1123

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner also impugns Show Cause Notice dated 14.02.2024. 2. Vide Show Cause Notice dated 14.02.2024, Petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". 3. Issue notice. Notice is accepted by learned counsel appearing for the respondents. With the consent of the parties, petition is taken up for hearing. 4. Petitioner is engaged in the business of tobacco and possessed GST registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 5. Show Cause Notice dated 14.02.2024 was issued to the petitioner seeking to canc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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. 8. Pursuant to the said impugned order, Petitioner filed an application dated 27.03.2024 seeking revocation of cancellation of GST registration. However, the said application is still pending. 9. It may be noticed that earlier a Show Cause Notice was issued on 16.01.2024 seeking to cancel the GST registration of the Petitioner on the ground that "Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". Petitioner had filed a reply dated 12.02.2024 to the said Show Cause Notice. Immediately thereafter, proceedings initiated f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. 14. In view of the aforesaid, order dated 11.03.2024 and....