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TMI Blog2021 (11) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... otice within 7 working days and that his appearance is required before the notice issuing authority on the specified date and time. The notice dated 2.1.2021 that has been enclosed as Annexure-5 to the writ petition reveals that neither the time to file a reply to the notice has been mentioned and neither is the appointed date and time mentioned in the notice. The reason ascribed in the show cause notice dated 2/1/2021 is only that the revocation application is not within the prescribed time. A perusal of the counter affidavit reveals that contents of para-21 of the writ petition have not been replied at all. There is no consideration of the proviso to sub-section (2) of Section 30 of the Act in the appellate order. It is evident tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 221005109/21 by the Additional Commissioner, Grade-2 (Appeals), Commercial Tax, Jhansi i.e. respondent no. 2 (Annexure no. 8 to the writ petition). (ii) issue a writ or direction or pass an order in the nature of mandamus directing the respondents not to take any coercive action against the petitioner pursuant to issuance of impugned order. A perusal of the averments in the writ petition reveal that the petitioner was duly registered under the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ) having GST TIN No. 09BPXPS6696M1Z9. The certificate of GST was issued on 2.8.2018. A show cause notice was issued to the petitioner on 31.8.2019 informing him that its registration is liable to be cancelled for the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: 1. Reason for revocation of cancellation Others (Please specify) your revocation application not with in time according to act. You are hereby directed to furnish a reply to this notice within null working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time , the case will be decided ex parte on the basis of available records and on merits. Pawan Kumar Assistant Commissioner Lalitpur, Sector-2 (emphasis supplied) It has been stated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med to be a revocation of cancellation of registration under this Act. Thus, sub-section (1) of Section 30 of the Act enables a registered person, whose registration has been cancelled suo moto by a proper officer, (i) to apply so such officer for revocation of cancellation of registration in the prescribed manner. (ii) within 30 days from the date of service of the cancellation order, and, (iii) subject to the prescribed conditions. Sub-section (2) of Section 30 enables the proper officer to either revoke the cancellation of registration or reject the application by order in such manner and within such period as may be prescribed. The manner and period are prescribed in sub-rules (2), (3) and (4) of Rule 23. Before passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYY at HH/MM. If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Signature Name of the Proper Officer Designation Jurisdiction. Thus, the show cause notice is required to mention that the petitioner has to furnish a reply to that notice within 7 working days and that his appearance is required before the notice issuing authority on the specified date and time. The notice dated 2.1.2021 that has been enclosed as Annexure-5 to the writ petition revea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice for rejection of the application for revocation of cancellation of registration of the petitioner, neither is the period of days specified to furnish its reply to the notice nor is the appointed date and time for personal hearing mentioned in that notice and this fact has not been rebutted in the counter affidavit. Moreover, no opportunity of hearing was provided to the petitioner/applicant. In view of the aforesaid, I find that the mandatory requirement of the proviso to sub-section (2) of Section 30 of the Act has not been complied with. As such the show cause notice dated 2.1.2021 is no show cause notice in the eyes of law. Accordingly, the subsequent order dated 30.01.2021, rejecting the application for revocatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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