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TMI Blog2022 (4) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. Was the firm put to notice that the appellate authority intends to look into the spot visit report prepared by the respondent No.3. If the appellate authority would have put the firm to the notice, probably, the firm could have appropriately replied to the same. It appears that behind the back of the firm, the ground which is not at all in the show cause notice has been considered and ultimately, appeal came to be dismissed. The entire procedure undertaken not only by the respondent No.3 but even by the appellate authority is in absolute violation of the principles of natural justice. The impugned order passed by the Deputy Commissioner of State Tax, Appeal 6, Vadodara dated 17.11.2021 is hereby quashed and set aside - Applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents may please be directed to forthwith restore the registration certificate of the petitioners under the GST Acts; D. Ex parte ad interim relief in terms of prayer C may kindly be granted; E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray. 4. The facts giving rise to this writ application may be summarized as under: 4.1 The writ applicant No.1 is a proprietary concern having its place of business at Borsad, District : Anand. The writ applicant No.2 is the proprietor of the proprietary concern. The firm is engaged in the business of trading in Tobacco/Tobacco products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Place: Gujarat Date: 10/07/2020 MITULKUMAR MAHENDRA KUMAR RATHOD Assistant Commissioner Ghatak 51(Anand)Range-13: Division-6 Gujarat 4.3 It appears that the proprietor of the firm appeared before the respondent No.3 and tried to make good his case for discharge of the show cause notice. However, the respondent No.3 proceeded to pass the order cancelling the registration dated 21.07.2020. The order reads thus: Reference Number: ZA2407200843081 Date: 21/17/2020 To RAJESHKUMAR BHIKHABHAI PATEL Jokabiais khadki Borad Borsad Anand Guj388140 GSTIN UIN 24ANXPPRIZR Application Reference No. (ARN: AA340720033812M Dated: 10/07/2020 Order for Cancellation of Registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Place : Gujarat Date: 21/07/2020 MITULKUMAR MAHENDRA KUMAR RATHOD Assistant Commissioner Ghatak 51(Anand) 4.4 The plain reading of the aforesaid order would indicate that it is an absurd order. To put it in other words, it is a non speaking order bereft of any material particulars and information. Be that as it may, the firm challenged the order cancelling the registration before the appellate authority. The appellate authority dismissed the appeal vide order dated 17.11.2021 in the following terms: Order of Appeal filed against Rejection of application for revocation of Cancellation 1. M/S. Khodiyar Import Export, 0, Jakabhai S Khadki, Borsad Anand, Gujarat 388140 GST No. 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the respondent No.3 cancelling the registration is also presumed to be on the very same ground though, the order cancelling the registration is a non speaking order. However, we fail to understand how could the appellate authority behind the back of the firm could have taken into consideration the report of the spot visit undertaken by the respondent No.3 for the purpose of dismissing the appeal. Was the firm put to notice that the appellate authority intends to look into the spot visit report prepared by the respondent No.3. If the appellate authority would have put the firm to the notice, probably, the firm could have appropriately replied to the same. It appears that behind the back of the firm, the ground which is not at all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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