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 ... 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
that your registration stands suspended with effect from
10/07/2023"
3. The registration ultimately came to be cancelled with
retrospective effect from ... 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
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 ... 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
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 ... 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
with retrospective effect. Therefore, in the absence of
any provision contained in legislative Act the delegatee cannot make a
delegated legislation with retrospective effect. When ... registration. Also refer Indian Medical
Trust v/s Pr. CIT & ors 182 DTR 252(Raj.) is held that cancellation of
registration with retrospective effect
2007 i.e. with retrospective effect.
The assessee is in appeal before us against this retrospective
cancellation of registration and the following grounds have been ... grant of
registration and, therefore, such a registration order cannot be
allowed to be cancelled with retrospective effect so as to effect
past transactions
cancellation of the selling dealer's certificate of registration with retrospective effect, the tax-free resales became liable to sales tax, would be tantamount ... prescribed authority to cancel a dealer's certificate of registration with retrospective effect. The said Act does not contain any provisions which can give
effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of registration ... effect of retrospective cancellation upon the selling dealer, it can have no effect upon any person, who has acted upon the strength of a registration
effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of registration ... effect of retrospective cancellation upon the selling dealer, it can have no effect upon any person, who has acted upon the strength of a registration
justifying the cancellation of registration with retrospective effect. In order to
buttress such submission, reliance was placed on the decision of the Allahabad
High Court ... under
Section 12AA , with retrospective effect.
9.The search in that case was on 02.07.2010 and the
cancellation was effected with effect from
