2024 (6) TMI 117

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....sed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 18.08.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 03.02.2022. 2. Issue Notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today. 3. Petitioner is engaged in the business of manufacturing and retailing of iron wire, alloy steel wire, bundles, cables and possessed GST Registration bearing number 07AOUPA5064N1ZF under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 4. Petitioner had submitted an application d....

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.... does not give any particulars or details thereafter. 8. Thereafter, impugned Show Cause Notice dated 03.02.2022 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states "returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017" along with an observation stating, "failure to furnish returns for a continuous period of six months". 9. Said Show Cause Notice required the petitioner to appear on 04.03.2022 at 11:00 before the undersigned i.e., authority issuing the notice. However, the said Notice does not give the name of the officer or place where the petitioner had to appear. It merely mentions "Jurisdiction Officer" and the ....

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....ities. 14. We notice that the Show Cause Notice and the impugned order are also bereft of any details. Accordingly, the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 15. 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. Merely, because a taxpayer ....