2024 (5) TMI 552

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9.10.2019. 2. Issue notice. Notice is accepted by learned counsel for respondent. With the consent of parties, the petition is taken up for final disposal. 3. Petitioner claims to be a trader in metal scrap and was registered under the Central Goods and Service Tax Act, 2017. As per the petitioner, petitioner had shut down his business in the month of September, 2023. 4. The impugned Show Cause Notice dated 17.07.2023 was issued to the petitioner to show cause as to why his GST registration be not cancelled. The said Show Cause Notice reads as under:- "Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Notice, the order of cancellation of registration has been passed, which reads as under:- "Order for Cancellation of Registration This has reference to show cause notice issued dated 17/07/2023. The effective date of cancellation of your registration is 09/10/2019 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h have been produced in Court by learned counsel for the respondent have admittedly not been furnished to the petitioner along with the Show Cause Notice. 11. 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. 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. 12. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer's regis....