9911796707
TMI Blog2023 (1) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... with Act, 2017; (c) Pending admission, hearing and final disposal of this petition, be pleased to stay the implementation, operation and execution of the nonspeaking order dated 10.05.2022 issued by the respondent no.2 at Annexure-G; (d) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case." 2. The petitioner is engaged in the business of Trading of Gold, Silver and Building Materials etc. and has been a registered dealer holding GSTIN Registration No. 24ANLPS0681F1ZW under the provisions of the Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act of 2017) with effect from 04.08.2017. 2.1. On 01.10.2021, a notice was issued by the Assistant Commissioner asking the petitioner to show cause as to why the registration certificate issued in the name of the his firm be not cancelled. He gave a reply on 07.10.2021. The petitioner received a communication through e-mail on 14.10.2021 intimating that the order of dropping suo moto proceedings is cancelled. 2.2. Once again on 11.04.2022 a notice was issued by the Assistant Commissioner asking the petitioner to show cause as to why the regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te fresh cancellation proceedings manually and will also issue fresh show cause notice to the dealer. After receiving the fresh reply from the dealer, if its found satisfactory, than we will restore the GST number of the dealer on the portal by informing the issue to GSTN Delhi. We will give them opportunity of being heard in manual format of notices." 6.1. He also does not dispute that there are specific directions issued in case of Aggarwal Dyeing (supra) which had been also followed thereafter in yet another matter being Special Civil Application No. 7155 of 2022 on 11.04.2022. He also has brought to the notice of this Court another decision of this Court rendered in Special Civil Application No. 3596 of 2022 dated 24.02.2022 where while restoring the GST Registration Number of the writ applicant, the Court had remitted the matter back to the respondent authority for de novo proceedings. 6.2. He has shown his inability to make changes in the GST portal as that, according to him, is not in the hands of the GST authorities. It is for the Central Government to make the changes. For want of instructions as to whether there are any such initiatives made or not, there is nothing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing show cause notices and passing of the order finally cancelling the registration of the persons concerned therefore, it directed the department that till this technical glitches are corrected, the show cause notices to be issued shall be manual/physical containing all material particulars and information to enable the dealer to effectively respond to the same. The physical copy was directed to be issued and dispatched by RPAD and likewise the final order would need to be containing all necessary reasons and its communication would need to be through the RPAD with a further addition that any lapse in this regard would be viewed strictly. This was essentially because the Court was flooded with these matters. 7.2. With these details the following directions have been given:- "18. Our final conclusion are as under: 18.1. Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause notice as well as in the final order of cancellation of registration that may be passed, the authority concerned shall issue an appropriate show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that matter and added that if the Court comes across such a vague order or show cause notice duly signed by the officer who had been impleaded in his personal capacity as the writ applicant, then that would be his last day in the office. Accordingly, the Court had ordered the cancellation of the registration of the writ applicant to be quashed and set aside and the order dated 05.04.2022 after setting it aside was further directed to restore the GSTN Registration of the writ applicant. 9. In the instant case, what is apparent is that for the first time, when the show cause notice was issued by Ghatak-8, Range-2 Division, Gujarat on 01.10.2021, the reply had been filed on 07.10.2021 and being satisfied with the same, a show cause notice was dropped. Thereafter once again, the show cause notice was issued on 11.04.2022 which had been replied to on 15.04.2022. What has been specifically pointed out to the authority concerned is there has been no reference to the provisions nor the rules nor any other details have been specified. Other requisite details since were missing, the attention was drawn of the concerned authority, however, the order of cancellation for registration numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there appears to be no initiative for making any changes in the portal. If at all any initiatives have been taken, there is nothing coming on the record for the Court to know as to whether those technical glitches are to be improvised or not. The very officer instead of realizing that this action on the part of the authority is contrary to the directions issued by this Court way back in the month of February, 2022, reiterates that because of some technical glitches of GST portal, the reply of the notice has not been received from the GST portal. Therefore, he declares that he would initiate the fresh cancellation proceedings manually and after it is found satisfactory on receiving the fresh reply, he would restore the GST number of the dealer. The least that was expected of the officer, on realizing that the initial notice on his part was contrary to the directions issued by this Court, was to express apology for repeating this very act and restoring the GST Number, straightway has sought permission of the Court to initiate a fresh action of cancellation. Assuming that this is an initiative out of his bona fide on realizing the mistake, the tenor of the communication does not refl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be completed. 14.2. Noticing the fact that the Courts have been giving directions after directions all these months and same had not been followed, let the guiding instructions to all the officers be issued in a week's time from the receipt of copy of this order. Without fail, a copy of which shall be also sent to the Registrar (Judicial) by way of proof of compliance. 15. We choose not to initiate any action against the concerned officer since he has already uploaded the notice and the same along with accompanied documents have not been reflected on portal. However, after filing of the petition and having come to know of the limitation of the portal, the department could have immediately rectified its action and withdrawn the notice what it has chosen to do in the month of November. We deem it appropriate not to, therefore, saddle the officer concerned with the cost, however, this repetitive action surely will require imposition of cost which the department must bare. The cost is quantified to the sum of Rs.25,000/- (Rupees Twenty-Five Thousand) which shall be borne by the department to be paid to the petitioner herein. 15.1. We are also persuaded by the learned AGP that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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