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SANJEEV SACHDEVA, RAVINDER DUDEJA
R. Trading Co. Proprietorship of Mr. Rajendra Kumar Bothra Through Legal Heir Sh. Mudit Bothra – Appellant
Versus
Commissioner of Delhi Goods And Services Tax And Another – Respondent
Headnote: Read headnote
JUDGMENT
Sanjeev Sachdeva, J. (Oral)
1. Petitioner seeks quashing of show cause notice dated 12.11.2021 issued on the ground that "Retuns 3 B not filed GTO more than 5 crore" and impugns order dated 30.12.2021 cancelling the registration of the firm retrospectively with effect from 01.07.2017.
2. The subject petition has been filed by Mr. Mudit Bothra, legal heir of late Mr. Rajendra Kumar Bothra, who was the sole proprietor of M/s R. Trading Company and was registered under the Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).
3. As per the Petitioner, Mr. Rajendra Kumar Bothra expired on 13.04.2021 and consequently, No GST returns were filed after April, 2021 on account of his passing away.
4. Since no reply was received to the show cause notice, the Assistant Commissioner passed the impugned order dated 30.12.2021, cancelling the registration retrospectively with effect from 01.07.2017.
5. Learned counsel for the Petitioner submits that the Petitioner does not intend to carry on
The main legal point established is that the retrospective cancellation of GST registration must be based on objective criteria and cannot be done mechanically. The proper officer must consider the c....
GST registration cannot be cancelled with retrospective effect mechanically and must be based on objective criteria. The cancellation with retrospective effect should only be done if the consequences....
Cancellation of GST registration with retrospective effect requires objective criteria and consideration of consequences, and must be in accordance with the law and after providing an opportunity of ....
GST registration cannot be cancelled with retrospective effect mechanically and must be based on objective criteria. Cancellation with retrospective effect should only occur when intended consequence....
GST registration cannot be cancelled with retrospective effect mechanically and must be based on objective criteria.
Cancellation of GST registration with retrospective effect should be based on objective criteria and consider the consequences of retrospective cancellation.
Cancellation of GST registration with retrospective effect must be based on objective criteria and intended consequences, not merely due to non-filing of returns.
Cancellation of GST registration with retrospective effect must be based on objective criteria and intended consequences, and cannot be done mechanically.
Objective criteria must be used for retrospective cancellation of GST registration, and consequences must be warranted for such cancellation.
The power to cancel registration from a retrospective date cannot be exercised arbitrarily and must consider the circumstances and assertions of the petitioner.
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