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2024 (6) TMI 953 - HC - GSTIssues involved: The cancellation of registration under CGST/APGST Act, 2017 due to alleged violations of principles of natural justice and Articles 19 and 21 of the Constitution of India. Details of the Judgment: Issue 1: Alleged violation of principles of natural justice and constitutional rights The petitioner, a business entity engaged in the purchase and sale of iron scrap, challenged the cancellation of registration by the 1st respondent under CGST/APGST Act, 2017. The petitioner contended that the show cause notice lacked correct allegations and violated principles of natural justice as the incriminating reports were not provided for effective response. The petitioner argued that without inward receipt of goods, there cannot be outward sale, thus questioning the basis of the cancellation. The court noted the petitioner's argument but emphasized the availability of alternative remedies under the law, such as filing a petition under Section 30 of the GST Act or appealing under Section 107 of the GST Act. The court held that despite the petitioner's claim of violation of natural justice, the show cause notice contained required particulars, and the petitioner failed to avail the alternative remedy. The court dismissed the writ petition but granted the petitioner 15 days to challenge the impugned order through the specified legal avenues. Conclusion: The writ petition challenging the cancellation of registration under CGST/APGST Act, 2017 was dismissed due to the availability of alternative legal remedies. The court granted the petitioner 15 days to either file an application for revocation of cancellation under Section 30 of the GST Act or appeal the impugned order, ensuring a fair hearing for both parties.
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