2023 (1) TMI 732

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..... o be part of the tax regime should be given, as far as possible, an opportunity to do so. The matter is remitted to the Appellate Authority to examine the same on merits.
HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Ruchir Bhatia, Advocate Respondents Through: Mr R. Ramachandran, Sr. Standing Counsel for R-1 & R-2. Mr Avnish Singh, SCGC with Mr Santosh Kr Yadav and Mr Aditya Vikram, Advocates for R-3. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.56105/2022 1. Allowed, subject to the petitioner filing legible copies of annexures, at least three days before the next date of hearing. W.P.(C) 17568/2022 2. Issue notice. 3. Mr R. Ra .....

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..... nstrated by extracting the relevant part of the said order : "This has reference to your reply dated 12/09/2019 in response to the notice to show cause dated 02/09/2019 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. The taxpayer did not appear for personal hearing nor submitted any reply in response to the online notice send to them for suo motto cancellation of registration. Taxpayer is requested to self-assess tax liability and late fee for delay/ non filing of GST returns and pay accordingly before filing final GSTR-10. It is also informed that as per sub-section 3 of Section 29 of the C .....

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..... ng the returns. 11. Given the aforesaid position, we are of the view, that orders cancelling registration are a serious matter, they impact the registrants, and therefore, the concerned officer should carefully pen down the orders, and not rely on the system generated orders. 11.1 In this case, it appears that the order dated 16.09.2019 was framed without due application of mind. 12. Therefore, given the statement made by Mr Bhatia before us, we are inclined to give another opportunity to the petitioner to make course correction. 12.1 In our view, those who are willing to be part of the tax regime should be given, as far as possible, an opportunity to do so, 13. Thus, given the aforesaid facts and circumstances, the impugned orders dat .....

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