9911796707
TMI Blog2022 (12) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... of CGST Act as well as order dated 29.11.2022 where the appeal preferred by the petitioner has been dismissed. 3. It has been submitted by learned counsel for petitioner that petitioner is registered with GST authorities and is invovled in the business of man power supply. It is submitted that petitioner was served with a show cause notice dated 02.12.2021 wherein it was stated that petitioner has not furnished his return for a contentious period of six months under Section 39 of the Central Goods and Services Tax Act and was called upon to file the reply within 30 days as to why his registration be not cancelled. 4. It is stated that petitioner could not furnish reply to the show cause notice because of health issues of his mother and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /12/2021 Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. In absence of any reply of the notice, the registration is cancelled. The effective date of cancellation of your registration is 03/01/2022. Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before failing which the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 of the Constitution of India. 9. It is this Court further noticed that no reason whatsoever in the impugned order for cancelling the registration fo the petitioner. The only reason stated that the petitioner did not respond to the show cause notice. This Court is of the considered view that even in case that the petitioner did not given response to the show cause notice it was incumbent to the competent authority to consider the fact of case and come to the conclusion that the facts necessitate cancellling of the registration of the petitioner in exercise of powers under Section 39 of the CGST Act. 10. In light of the above, the impugned order dated 03.01.2022 is illegal and hence in the aforesaid circumstances, the same is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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