AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (3) TMI 398
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....ted 08.01.2024. 2. It is submitted that petitioner is a proprietorship concern registered under the Central Goods and Services Act, 2017 (for short '2017 Act') with GSTIN 03KSKPK6623M1Z8 and is engaged in business of trading of bars and rods of iron or non-alloy steel and ferrous waste & scrap having its registered office at Mandi Gobindgarh, Fatehgarh Sahib. 3. Learned counsel for petitioner submits that show cause notice dated 08.01.2024 was issued stating that petitioner's registration is liable to be cancelled for the following reasons:- "1. Discrepancies noticed while conduct of physical verification." 4. It is submitted that this show cause notice was never served upon petitioner. Physical verification of the premise....
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....er and other connected writ petitions, involving similar issues were being listed. It had been recorded in the case of M/s Bansal Casting (supra), vide order dated 12.11.2025 that as the question which arose was whether registration of petitioner could have been cancelled with retrospective effect even though it is not proposed in the show cause notice issued to petitioners therein and order of cancellation of registration of petitioner being totally non-speaking ones, arguments be heard notwithstanding non-filing of written statement/reply in any of the matters. In the given factual matrix, we do not find any ground for postponing the hearing of this matter on this account. 8. It is a matter of record and not denied by learned counsel f....
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....-speaking and cryptic." 11. On considering the provisions of law as contained in Chapter VI of the 2017 Act and particularly Section 29 as well as Rules 21 and 22 of Central Goods and Services Tax Rules, 2017 (for short '2017 Rules), it was held as under:- "13. Undoubtedly, there is a provision for retrospective cancellation of registration in terms of Section 29 of CGST Act, subject to the provisions as contained therein. It is apposite to note that while such power of retrospective cancellation of registration is definitely conferred, it is apparent that such action can be taken only upon existence of specific contingencies and that an order under Section 29(2) of CGST Act must definitely reflect the reasons for such cancellat....
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....est from a reading of Section 29, clauses (a) to (e) of Section 29(2) constitute independent limbs on the basis of which a registration may warrant cancellation. While the provision does enable the respondents to cancel that registration with retrospective effect, the mere existence or conferral of that power would not justify a revocation of registration. The order under Section 29(2) must itself reflect the reasons which may have weighed upon the respondents to cancel registration with retrospective effect. Given the deleterious consequences which would ensue and accompany a retroactive cancellation makes it all the more vital that the order be reasoned and demonstrative of due application of mind. It is also necessary to observe that the....
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....ld fall within the exceptions as carved out by Hon'ble the Supreme Court in M/s Godrej Sara Lee Ltd. Vs. The Excise and Taxation Officer-cum-Assessing Authority and others, 2013 AIR Supreme Court 781 and Whirlpool Corporation v. Registrar of Trade Marks, Mumbai (1998) 8 SCC 1 wherein this Court would exercise jurisdiction to interfere in matters despite availability of an alternate remedy. 12. Keeping in view the facts and circumstances as above, impugned order dated 19.01.2024 is set aside. Liberty is afforded to respondent-authorities to take necessary steps for recovery of any tax, penalty or interest which may be due in respect of the subject firm, in accordance with law including retrospective cancellation of GST registration after ....