9911796707
TMI Blog2023 (3) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2021 whereby the appeal preferred by the petitioner has been dismissed. 3. The Counsel for the petitioner argues that although an appeal is prescribed, however, as the Tribunal has not yet been constituted under the GST Act, the present petition has been filed by the petitioner. 4. The contention of the Counsel for the petitioner is that a show cause notice was issued proposing for cancelling the registration on the ground that in the survey dated 02.06.2021, the firm was not found existence in the business place. He argues that the petitioner did not file any reply to the said show cause notice as he was not aware to the same which led to passing of the order dated 16.07.2021 by which the registration of the petitioner was cancelled. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erits. SUDEEP KUMAR SRIVAS Assistant Commissioner Kanpur Sector-22" 5. The petitioner filed a reply to the said show cause notice stating that he was unable to understand the contents of the show cause notice dated 28.08.2021, however, he took a ground that business is being carried out as is clear from the ITR filed and as such, no ground for cancellation of registration is made out. The respondent thereafter passed an order dated 06.10.2021 rejecting the request of the petitioner on the ground that in the survey held, the business premises was found to be closed and it was informed by a person that the firm never opened and just opened 7 to 8 times in a month and a half. The authority further records in the order dated 06.10.2021 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of information which was extraneous to the entire issue and thus, the same is also violative of Article 14 of the Constitution of India. 7. He further argues that the appellate order does not take into consideration this aspect and as such, the same also suffers from vice of arbitrariness. 8. Considering the first submission, the case of the petitioner is squarely covered by the judgment of this Court in the case of M/S Chandra Sain (Supra) and the petition is to be allowed on that ground alone. 9. However, this Court intends to record the manner in which the GST authorities have issued the show cause notice which from the bare perusal of the notice dated 28.08.2021 is reckless and as vague as it can be. Even the order dated 06.10.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
