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TMI Blog2021 (4) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition challenging the order dt.18.04.2019 passed by the learned appellate authority has been dismissed. 2. Brief facts leading to filing of the writ petition were that the appellant is a dealer registered under the Central Goods and Services Tax Act, 2017 (hereinafter shall be referred to as the 'Act of 2017') and is engaged in carrying on the business of selling and purchasing of Clarified Butter (Ghee), Butter and other milk products under the name of M/s Om Trading Company Gwalior. On 05.10.2018, a show cause notice was issued to the appellant by the Deputy Commissioner of State Tax Gwalior, in which it was stated that the appellant is carrying on the business only on papers and the e-way bills are downloaded but the concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Dy.Commissioner of State Tax. Being aggrieved, the appellant had filed writ petition before this Court bearing W.P.No.9885/2019, which came to finally decided on 27.08.2019, whereby the orders passed by the Dy.Commissioner of State Tax as well as Appellate Authority has been affirmed. Being aggrieved, the present Writ Appeal has been filed. 3. Shri Kamal Kumar Jain, learned counsel appearing for the appellant submitted that the impugned order passed by the learned Single Judge is perverse and contrary to law and therefore the same deserves to be set aside. It is further contended that the order dt.09.01.2019 passed by the appellate authority is completely silent as to the provisions under which the impugned order has been passed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estination, if the goods are covered by valid E-way Bill. The writ petition was allowed. He further placed reliance on another judgment of High Court of Kerala in the case of Relcon Foundations (P) Ltd. Vs. Asstt. State Tax Officer and others reported in (2020) 38 GSTJ 482 (Ker), in which it is held that detention of the vehicle under Section 129 of GST Act is not justified. 5. Per contra, the counter affidavit has been filed by the respondents. Shri R.P.Singh Kaurav, learned Government Advocate appearing for the respondents/State contended that the appellant had failed to bring on record any material before the authorities to show that the bills/e-way bills which were issued and are in question in the present litigation pursuance to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and only thereafter the order cancelling the GST registration was passed. The appellant had failed to produce the said documents to prove that the goods in question was physically transferred from Agra to Gwalior. As such finding no error in the judgment rendered by the appellate authority, writ petition was dismissed. 7. Heard learned counsel for the parties. 8. For the purpose of convenience, Rule 21 of the Rules of 2017 is reproduced hereinunder :- "21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person - (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services or bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f application submitted under rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1) or under sub-rule (2A) of rule 21A, cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29. (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of subrule (2) and no notice has been issued under subrule (3) within the said period, the registration shall be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails, therefore, the registration was cancelled. A proper opportunity of hearing was afforded to the appellant. No cogent documentary evidence is available on record to justify the stand taken by the appellant. The learned Single Judge has rightly come to the conclusion and dismissed the writ petition. 11. The judgments relied on by the learned counsel for the appellant are of no assistance to the appellant inasmuch as the facts of those cases and the present case are altogether different. In the present case, in the detailed enquiry it was found that no material physically transferred from Agra to Gwalior. 12. In view whereof, no fault can be found in the finding recorded by the learned Single Judge as well as learned appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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