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TMI Blog2021 (4) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only for cancellation of registration, that too without citing any particular reason. The reason stated is picked up from the statute itself namely, non-compliance of any specified provisions of GST Act or the Rules made thereunder. Without specifying which provisions of the Act or the Rules and in what manner the petitioner has approached, granting hearing to the petitioner would be an empt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner(s) : Mr. Biplabendu Roy, Advocate. For Respondent(s) : Mr. P K Dhar, Sr. Govt. Advocate, M. H Sarkar, Advocate, Ms. S Nag, Advocate. ORDER (Akil Kureshi, CJ). Petitioner has challenged a communication dated 16th December 2020, issued by the Superintendent of Taxes calling upon the petitioner to appear for personal hearing why the petitioner s registration under GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions in the GST Act or the Rules made thereunder as may be prescribed. Your are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. Your are hereby directed to appear before the undersigned on 24/12/2020 at 11:30 If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, the action under challenge cannot survive the test of law. The impugned notice has been issued only for cancellation of registration, that too without citing any particular reason. The reason stated is picked up from the statute itself namely, non-compliance of any specified provisions of GST Act or the Rules made thereunder. Without specifying which provisions of the Act or the Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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