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TMI Blog2023 (2) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... rated in the documents filed by the petitioner with the instant writ petition. This Court holds that the petitioner should be given an opportunity of hearing. But in order to avail of such opportunity, the petitioner shall first make payment of up to date GST with statutory interest and penalty within three weeks from the date - the competent authority, i.e. respondent Nos.1 and 2 shall revive GST number of the petitioner within one week thereafter. Application disposed off. - W.P.A. No. 36 of 2023 - - - Dated:- 30-1-2023 - BIBEK CHAUDHURI, J. For the Petitioner : Mr. Jagriti Mishra, Adv. Mr. Subrata Pal, Adv. Mr. Unus Ali, Adv. Mr. Debayan Goswami, Adv. Mr. Subham Gupta, Adv. Mr. Reshab Kumar, Adv. For the Respondent No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show-cause dated 15th January, 2021 was considered. Learned Advocate for the respondent in his usual fairness submits that the petitioner did not file any reply to the said show-cause notice and the observations in the order of cancellation of the registration to this effect is wrong. However, the petitioner failed to comply with the specific rules and regulations relating to payment of GST return. Therefore, the petitioner s GST registration was rejected in accordance with law and remedy lies in filing an appeal before the competent authority. It is submitted by the learned Advocate for the petitioner that the impugned show-cause notice is bereft of any reason. It has not been stated as to why the petitioner was directed to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the two got blurred and thinned out and virtually reached a vanishing point in the judgment of the Supreme Court. In coming to such observation the Division Bench relied on the celebrated decision of the Hon ble Supreme Court in A.K.Kraipak Vs. Union of India reported in (1970) 1 SCR 45. He also refers to another decision of the High Court of Madras passed in branch of writ petitions bearing No. WP25048 of 2021 and others on 31st January, 2022. In the said judgment it is observed by the Madras High Court that the provisions of the GST Enactments and Rules made thereunder read with various clarifications issued by the Central Government pursuant to the decision of the GST Council and the Notification issued thereunder the respective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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