9911796707
TMI Blog2021 (11) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... 868/- has been scaled down to ₹ 24,75,183/- - application disposed off. - W.P.Nos.1914 and 17524 of 2021 And W.M.P.Nos.2156, 18624 and 18625 of 2021 - - - Dated:- 25-8-2021 - Honourable Mr.Justice M.Sundar For the Petitioner : Mr.M.D.Thirunavukkarasu For the Respondents : Mr.T.N.C.Kaushik Government Advocate, Mr.R.Gunalan Junior Standing Counsel, Mr.Rajnish Pathiyil Senior Panel Counsel COMMON ORDER This common order will dispose of both the captioned writ petitions. 2. 'W.P.No.1914 of 2021' shall be referred to as 'I writ petition' and 'W.P.No.17524 of 2021' shall be referred to as 'II writ petition', both for the sake of convenience and clarity. 3. Mr.M.D.Thirunavukkarasu, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 49,98,868/-. 6. Post aforementioned I impugned order, there is no disputation that owing to the legal complexion of Section 50 of CGST Act having changed, the aforesaid sum of ₹ 49,98,868/- now stands at ₹ 24,75,183/-. To be noted, in this regard, a notice under Section 79(1)(C) dated 24.09.2020 bearing Demand No.04/2020 has been issued by the first respondent in the II writ petition and vide this notice, the demand now is ₹ 24,75,183/-. 7. When things stood as above, the second respondent in the II writ petition issued a 'notice dated 13.08.2021 bearing reference No. DIN-20210759XP000000C598 ' ('II impugned order' for the sake of convenience and clarity) cancelling the writ petitioner's r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted. As the sanctity of a personal hearing before cancellation registration has been ingrained in first proviso to Section 29(2)(a), it is only appropriate that the writ petitioner is given a personal hearing. 10. On the aforesaid short point, the II impugned order is set aside without expressing any opinion on the merits of the matter. To be noted, when this Court says I impugned order, it necessarily means impugned order wherein the quantum of ₹ 49,98,868/- has been scaled down to ₹ 24,75,183/-. 11. In the light of the narrative thus far, the following order is passed: a) II impugned notice dated 13.08.2021, bearing reference No. DIN-20210759XP000000C598 is set aside solely for the purpose of personal hearing as in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
