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2023 (7) TMI 1293 - HC - GSTCancellation of registration of petitioner - rejection on the ground that registration was obtained by means of fraud, wilful misstatement or suppression of facts - HELD THAT - It would not be appropriate to enter into the merits of the contentions raised by the Revenue regarding the stand of the petitioner at this stage. Suffice it to state that the order at Annexure-A dated 12.06.2023 is to be set aside on the ground that order is passed on grounds not made out in the show-cause notice at Annexure-D. However, the show-cause notice at Annexure-D would stand subject to the condition being imposed by this Court, that the respondent-Revenue to furnish the material in support of Annexure-D to the petitioner, upon the petitioner marking his appearance before the respondent-Commercial Tax Officer on 05.08.2023. Though the learned counsel for the petitioner submits that by virtue of the Order at Annexure-A being set aside, order of suspension requires to be revoked - Petition disposed off.
Issues involved:
The petitioner sought to set aside the Order for Cancellation of Registration Form GST REG-19 issued under Section 29(2)(e) of the Karnataka Goods and Services Tax Act. The discrepancy between the show-cause notice and the order for cancellation was highlighted, with the former mentioning fraud while the latter citing non-conduct of business from the declared place. The petitioner argued that without further information, a meaningful reply to the notice would not be possible. Summary: The petitioner's plea to set aside the Order for Cancellation of Registration Form GST REG-19 was based on the discrepancy between the grounds mentioned in the show-cause notice and the actual order. While the notice referred to fraud under Section 29(2)(e) of the KGST Act, the order cited non-conduct of business from the declared place as the reason for cancellation. The petitioner contended that responding to the notice without specific information would be challenging. During the proceedings, it was acknowledged that discrepancies existed regarding the petitioner's business conduct. The petitioner requested the show-cause notice to be revised to allow for a meaningful response. The Court refrained from delving into the merits of the Revenue's contentions at that stage but decided to set aside the order due to the mismatch between the grounds in the notice and the order itself. The Court directed the respondent-Revenue to provide supporting material to the petitioner in relation to the show-cause notice upon the petitioner's appearance before the Commercial Tax Officer. Additionally, a timeline of one week was set for the Revenue to conclude the proceedings after receiving the petitioner's response to the notice. The petitioner's request for revocation of the suspension order was not granted, considering the need to address the Revenue's contentions promptly. In conclusion, the petition was disposed of with all contentions left open for further consideration.
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