9911796707
TMI Blog2023 (4) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was in custody from 16.11.2022 until 08.12.2022 when he was admitted to bail and released, the petitioner could not have been served with Show Cause Notice dated 17.11.2022 and he could not have issued any response, but the GST registration is cancelled based on the said Show Cause Notice holding that petitioner s response is considered. It would be irrefutable that the cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st respondent s order dated 30.11.2022 (Annexure-C). The first respondent by this order has cancelled the petitioner s GST registration. The petitioner also seeks direction to revoke the cancellation and for certain other reliefs. 2. The petitioner s case is that the second respondent visited his business premises on 11.10.2022 and seized certain invoices/documents under a mahazar. The secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration on 30.11.2022 recording that on examination of the petitioner s case against cancellation he is of the opinion that it should be cancelled. If the petitioner was in custody from 16.11.2022 until 08.12.2022 when he was admitted to bail and released, the petitioner could not have been served with Show Cause Notice dated 17.11.2022 and he could not have issued any response, but the GST registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order. As pointed by Ms. Lekha G.D., the second respondent has recorded what appears to be a stereotype opinion because in the circumstances of the case it cannot even be argued that the petitioner could have issued response. Therefore, this Court must interfere with the impugned order on the ground of arbitrariness. 5. At this stage, both Sri. Jeevan J. Neeralgi and Sri. K.Hemakumar, submit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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