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TMI Blog2021 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 23.04.2021 passed by the Superintendent of Taxes, Charge-IV, Tripura cancelling the petitioner's registration under Tripura Goods and Services Tax Act as well as Central Goods and Services Tax Act. 2. Brief facts are as under: The petitioner is a company registered under the Companies Act and is engaged in the business of providing goods on rental basis to its customers across the country including in the State of Tripura. In the State of Tripura the petitioner commenced its business in the year 2013-14. The petitioner was granted registration under CGST as well as State GST Acts. According to the petitioner whenever demand for any capital goods or machinery is received by the petitioner, the petitioner enters into a rental ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 06/12/2020." (emphasis supplied by us) 4. The petitioner replied to the said show-cause notice dated 06.12.2020 under a letter dated 16.01.2021 and stated as under: "Respected Sir, The above named Taxpayer acknowledges the receipt of SCN dated 06/12/2020 for cancellation of registration on the matter of non compliance of any specified provision in GST. That it is pertinent to mention herein that the taxpayer is regular in paying their taxes and regular in filing their returns on time. That it can be understood that matter of noncompliance is in connection with SCN u/s 61 of GST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. On 05.01.2021 the petitioner wrote to the Superintendent of Taxes and requested him to withdraw the suspension of the petitioner's registration. 6. On 23.04.2021 the Superintendent of Taxes passed the impugned order and cancelled the petitioner's registration effective from 01.07.2017. Consequently, he also computed certain amounts the petitioner would have to pay by way of Central and State GST as well as IGST. This order the petitioner has challenged in the present petition. 7. In this order [at Annexure-P/21] the Superintendent of Taxes had stated as under: "1. The ground of cancellation order passed in a separate sheet and will sent via registered e mail." 8. Accordingly, he supplied to the petitioner a detailed order dated 23.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Superintendent of Taxes merely forwarded a printed blank format of a show-cause notice to the petitioner asking the petitioner to meet with non-existent and non-disclosed grounds. The very purpose of issuance of show-cause notice is to elicit a proper response from the noticee so that on fair assessment of the materials on record after considering the representation of the noticee the competent authority can come to a just conclusion whether the noticee had exposed itself to the liability of cancellation of the registration. If such a show-cause notice does not specify the grounds on the basis of which the Superintendent desired to proceed further, the same would fail the test of minimum requirement of principles of natural justice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration, if there is any, the respondent surely cannot block the petitioner's GST account on the official portal. Any such action would prevent the petitioner from carrying on his business in lawful manner. Such an action would have the effect of suspension of the petitioner's registration." 11. Even the grounds stated in the supporting order are totally unacceptable. The Superintendent has passed a rather long order, going into range of legal issues not related to the case on hand. He had passed a similar order raising tax demands against the petitioner which is challenged by the petitioner in WP(C) No.399/2021 in which while quashing the order we have made following observations: "7. Even otherwise the impugned order cannot sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Superintendent and the approach that he has adopted is totally unsatisfactory. To begin with, the order reads more like a thesis in several fields of law in which he has tried to exhibit his half-baked, incomplete and internet acquired knowledge, in the process completely losing sight of the focal issue. He has made his order needlessly verbose, in the process not deciding the vital issues at all. More importantly he has referred to materials, documents and judgments and there is no evidence that he ever shared the same with the petitioner before relying upon them. In the age of internet and availability of information through technology, the Superintendent of Taxes was not precluded from doing his own homework and finding out material wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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