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TMI Blog2023 (1) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since in the instant case, the show cause notice does not mention the date and time appointed for personal hearing, therefore, in our opinion, the proceedings held in pursuance thereof are rendered illegal, void and a nullity in the eyes of law. Petition allowed. - Writ Tax No. - 1511 of 2022 - - - Dated:- 22-12-2022 - Hon'ble Manoj Kumar Gupta And Hon'ble Jayant Banerji JJ. For the Petitioner : Pooja Talwar For the Respondent : C.S.C. ORDER 1. Heard Ms Pooja Talwar, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. The petitioner is aggrieved by cancellation of the registration of the petitioner-firm under the provisions of the Uttar Pradesh Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place : Uttar Pradesh Date : 21/09/2019 JAI PRAKASH Assistant Commissioner Maho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder first proviso to sub Section (2) to Section 29 of the Act, the person concerned has to be given an opportunity of being heard. Rule 22(1) of the U.P. Goods and Service Tax Rules, 2017 provides that where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29 of the Act, he shall issue a notice to such persons in Form GST REG-17 requiring him to show cause within a period of seven working days from the date of service of such notice as to why such registration be not cancelled. Form GST REG-17 reads as follows : Form G.S.T. REG-17 [See Rule 22 (1)] Reference Number- Date To Registration Number (GSTIN/U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Place : Uttar Pradesh Date : 31/08/2019 JAI PRAKASH Assistant Commissioner 8. The show cause notice which has been given to the petitioner is not in prescribed format as it is conspicuous by absence of the date and time on which the noticee was to appear for personal hearing. It is also clear from the prescribed format that the noticee has to be afforded opportunity of personal hearing and for that purpose he has to be informed in advance, the date and time on which heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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