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TMI Blog2020 (12) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020. Mr.Pandya, the learned counsel appearing for the writ-applicant has raised manifold contentions questioning the legality and validity of the very action on the part of the respondents in initiating the proceedings and also the final order passed cancelling the registration. We are inclined to quash the impugned order dated 25th February 2020 passed by the Commercial Tax Officer on the short ground that the same is a non-speaking order passed without any application of mind. It is very sad to note the manner in which the show-cause notices came to be issued - The show-cause notices, are absolutely bereft of any material particulars or information, and it is but obvious that in the absence of the same, how does the authority expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration at Annexure-A to this petition on such terms and conditions as may be deemed fit and proper to this Hon'ble Court. (d) To pass any other and further orders as may be deemed fit and proper in the interest of the justice and the petitioner. The writ-applicant is a proprietor of a proprietary concern running in the name of Heugo Metal. The writ-applicant is registered with the GST authority. The registration is dated 26th June 2018. It appears from the materials on record that the respondent no.2 issued a show-cause notice dated 20th November 2019 in the Form GST REG-17, calling upon the writ-applicant to show-cause as to why the registration under the GST should not be cancelled. Such notice issued by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent no.2 drop the proceedings for cancellation of registration vide order dated 30th November 2019. The respondent no.3 thereafter issued a fresh show-cause notice dated 24th January 2020 in Form GST REG-17 under Rule 22(1) of the Rules once again calling upon the writ-applicant to show-cause why the registration should not be cancelled. The show-cause notice dated 24th January 2020 referred to above reads thus : Form GST REG-17 [See Rule 22(1)] Reference Number : ZA240120086373Y Date : 24/01/2020 To VIMAL YASHWANTGIRI GOSWAMI B-15, AMARDEEP APPARTMENT, NR MANMANDIR TENAMENT, GAYATRI MANDIR BUS STAND, NIRNAY NAGAR, RANIP, AHMEDABAD, GUJARAT 382480 Show Cause Notice for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NR MANMANDIR TENAMENT, GAYATRI MANDIR BUS STAND, NIRNAY NAGAR, RANIP, AHMEDABAD, GUJARAT 382480 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons : 1. Offence under section 132(1)(b)(c) and (k) as specified attachment sheet. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 13/02/2020 at 18:36. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation of your registration is 26/06/2018 Determination of amount payable pursuant to cancellation : Accordingly, the amount payable by you and the computation and basis thereof is as follows : The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submissions of final return furnished by you. You are required to pay the following amounts on or before 06/03/2020 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/ UT Tax Integrated Tax Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no reply has been received. (b) No reasons are recorded for cancellation. (c) No facts are mentioned. (d) No discussion on the reply. Mr. Pandya has also pointed out that application for revocation of the said cancellation was filed on 28.02.2020 within three days of the cancellation of the order but the same is still pending and the Officer concerned is sitting tight over the application for revocation which is a statutory application moved under Section 30 of the Act. Let this matter be placed on top of the board on 10.12.2020. We have heard Mr.Chetan Pandya, the learned counsel appearing for the writ-applicant and Mr.K.M.Antani, the learned Government Pleader appearing for the respondents. Mr.Pand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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