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TMI Blog2020 (9) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner which is in response to the notice to show cause dated 14.02.2020, which is contrary in itself. The order dated 14.04.2020 passed by the Superintendent, Kanpur Sector 12, Central Goods and Services Tax (Annexure 5 to the writ petition), is set aside with liberty to respondent no. 2 to pass a fresh order in accordance with law - Petition allowed. - Writ Tax No. - 451 of 2020 - - - Dated:- 7-9-2020 - Ramesh Sinha And Samit Gopal JJ. For the Petitioner : Rahul Agarwal For the Respondent : A.S.G.I.,Ashok Singh ORDER Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri Ashok Singh, learned counsel appearing on behalf of the respondent nos. 2 and 3 and Sri M.K. Kushwaha, learned Standing Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is further stated that the petitioner submitted a statement of purchase dated 14.05.2019 on 15.05.2019. It is further argued that subsequently on 14.02.2020 a show cause notice for cancellation of registration was issued to the petitioner and in response of which on 25.02.2020, a counsel for the petitioner had put in appearance in the hope that the details on the basis of which show cause notice has been issued would be made available to the petitioner's counsel. Lastly, it is submitted that on 14.04.2019, the order impugned has been passed by the Superintendent Kanpur Sector 12, cancelling the registration on the following reasons:- Since taxpayer not attended PH nor submitted any reply hence cancellation approved . Learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas in the same order in the very beginning there is a specific reference that the said order has taken into the reference the reply dated 25.02.2020 of the petitioner which is in response to the notice to show cause dated 14.02.2020, which is contrary in itself. In view of the same, the order dated 14.04.2020 passed by the Superintendent, Kanpur Sector 12, Central Goods and Services Tax (Annexure 5 to the writ petition), is set aside with liberty to respondent no. 2 to pass a fresh order in accordance with law. The writ petition is accordingly allowed. No order as to costs. The party shall file computed generated copy of order downloaded from the official website of High Court Allahabad, self attested by it alongwith a self a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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