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SANJEEV SACHDEVA, RAVINDER DUDEJA
Northern Hosiery Factory Through Its Proprietor Mr. Sunil Kumar Bansal – Appellant
Versus
Commissioner of Central Goods And Services Tax – Respondent
JUDGMENT
Sanjeev Sachdeva, J. (Oral) - Petitioner impugns order dated 22.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 11.07.2023.
2. Vide Show Cause Notice dated 04.09.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:
"Discrepancies noticed while conduct of Physical Verification"
3. Petitioner was engaged in the business of manufacturing and trading of Synthetic Fiber products and possessed GST registration.
4. Records clearly demonstrate that Petitioner had submitted an application seeking cancellation of registration certificate on 01.04.2022, 30.04.2022, 01.07.2022, 31.07.2022, 01.11.2022, 31.03.2023 and 11.04.2023.
5. Pursuant to the said applications, notices were issued by the respondent on 27.04.2022, 13.06.2022, 05.08.2022, 05.09.2022, 19.11.2022, 27.04.2023, 12.05.2023 seeking additional information and documents relating to application for cancellation of registration.
6. The said applications of the petitioner seeking cancellation were rejected vide orders dated 09.05.2022, 01.07.2022, 18.08
Objective criteria must be used for retrospective cancellation of GST registration, and consequences must be warranted for such cancellation.
Cancellation of GST registration with retrospective effect should be based on objective criteria and warranted consequences, and the respondents are not precluded from taking steps for recovery of an....
Cancellation of GST registration with retrospective effect must be based on objective criteria and intended consequences, and cannot be done mechanically.
Cancellation of GST registration with retrospective effect must be based on objective criteria and intended consequences, not merely due to non-filing of returns.
GST registration cannot be cancelled with retrospective effect mechanically and must be based on objective criteria.
Cancellation of GST registration with retrospective effect must be based on objective criteria and proper reasoning.
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, not solely based on the failure to file returns.
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 ....
Cancellation of GST registration with retrospective effect should be based on objective criteria and consider the consequences of retrospective cancellation.
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