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TMI Blog2022 (12) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... very well educated, and well versed with the technicalities of law and procedure. They have to take help of legal world and sometime it is not possible for them to get best of legal services and there are certain lapses in compliance of formalities at their end - this Court does not hold brief for the wrong doers but only cautions the officers of the State, that when a new taxing regime has been enforced, which is only five years old, such drastic step of cancellation of registration should be avoided to the maximum extent, and if a trader or businessman is ready to comply the provisions of the Acts and Rules, the authorities may let of the traders with certain minor penalties such as imposition of fine, without taking drastic measure of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned counsel for the petitioner and Sri R.S. Pandey, learned Standing Counsel for the State. Rejoinder affidavit filed today is taken on record. This writ petition has been filed assailing the order dated 30.03.2022 passed by the first appellate authority rejecting the appeal of the petitioner/assessee on the ground of delay as well as the order of cancellation of registration dated 19.09.2019. Petitioner who was in the business of bangles and artificial ornaments was initially registered with the taxing authorities under the Central Goods and Services Tax Act 2017 (hereinafter referred as the 'Act of 2017'). A show cause notice for cancellation of registration was issued on 19.09.2019 on the ground that the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has not been discussed by the first appellate authority in rejecting the appeal, nor any opportunity was provided to assessee to appear before the appellate authority and put forward his case. The Act of 2017 was introduced and implemented through out the country to facilitate the smooth functioning of trade and commerce. It was not punitive in nature. The purpose of the Act was to bring under one umbrella both the goods and services tax which were being charged separately under different heads by the Central and State Government. The idea was that India as a nation was to have single tax regime, and the multiple taxes which were being imposed by different State Government in the movement of goods either interstate or intrastate was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They have to take help of legal world and sometime it is not possible for them to get best of legal services and there are certain lapses in compliance of formalities at their end. The officers of the taxing authorities should be more patient and extend every possible help for facilitation of the business and try to overcome the hurdles faced by the traders. Cancellation of the registration should be the last resort. Cancellation of registration not only leads to closure of business but also creates unemployment. Every trader/businessman directly or indirectly provides some employment, which in turn generates revenue for the State. Cancellation of registration and closure of business would lead to more unemployment, corruption and crime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue of the State. The appellate authority should follow the principle of natural justice by affording opportunity of hearing to the assessee before taking any decision. The appeal should not be dismissed without due consideration of the ground taken in the appeal and the delay condonation application. Considering the facts and circumstances of the case, this Court finds that the order passed by the first appellate authority, which is a cyclostyled order, is unsustainable in the eyes of law and same is hereby set-aside. The matter is remitted to the first appellate authority to decide the appeal afresh after affording due opportunity of hearing to the petitioner. The said exercise shall be completed within a period of one month fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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