2024 (12) TMI 1623

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....etitioner. Shri R.D. Padhraha- Government Advocate for respondents/State. ORDER Per: Justice Sanjeev Sachdeva 1. Petitioner impugns order dated 09.10.2024 whereby the appeal of the petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 10.01.2022 whereby the GST registration of the petitioner was cancelled retrospec....

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.... the retrospective cancellation of the registration. 4. Further, we may note that the order of cancellation of registration dated 10.01.22 makes a reference to a reply of the petitioner dated 06.11.21 and then states that no reply to show cause notice has been submitted. 5. In our view, order dated 10.01.2022 does not qualify as an order of cancellation of registration. On one hand, it state....

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....nly 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 has not filed the returns for some period does not mean that the taxpayer's registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. 8. It ....

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....w cause notice and in the impugned order as to why the cancellation has been done retrospectively. 10. In view of the above, the order dated 10.01.2022 cancelling the GST registration of the Petitioner is set aside. The matter is relegated to the proper officer to re-adjudicate the Show Cause Notice dated 27.10.2021 in accordance with law. 11. Proper officer shall furnish to the petitioner t....