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SANJEEV SACHDEVA, RAVINDER DUDEJA
Supreme Enterprises – Appellant
Versus
Principal Commissioner of Goods And Service Tax North Delhi – Respondent
JUDGMENT
Sanjeev Sachdeva, J. (Oral) - Petitioner impugns order dated 07.07.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 18.01.2022. Petitioner also impugns Show Cause Notice dated 06.06.2023.
2. Vide Show Cause Notice dated 06.06.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:
"returns furnished by you under section 39 of the Central Goods and Services Tax Act,2017."
3. Petitioner is engaged in the business of polymers of ethylene and possessed GST registration.
4. Petitioner had submitted an application seeking cancellation of GST registration dated 26.07.2022 on the ground of closure of business.
5. Pursuant to the said application, notice was given to the Petitioner on 16.08.2022 seeking additional information and documents relating to application for cancellation of registration. On account of unsatisfactory reply, order dated 29.08.2022 was passed rejecting the application for cancellation.
6. Thereafter, Petitioner again submitted an application seeking cancellation of GST registration dated 24.11.2022. Pursuant to the said application, notice was issued
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 requires objective criteria and consideration of consequences, not solely based on the failure to file returns.
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 should be based on objective criteria and consider the consequences of retrospective cancellation.
GST registration cannot be cancelled with retrospective effect mechanically and must be based on objective criteria.
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....
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....
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 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 must be based on objective criteria and proper notice, and the proper officer must consider all relevant aspects before passing such orders.
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