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TMI Blog2023 (4) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... y arbitrary. Even otherwise, the reasons recorded for cancellation are not mentioned in Section 29 of the UPGST Act. Thus, holding that the order dated 20.07.2022 is wholly arbitrary and also in violation of the principles of natural justice and also contrary to the provisions of Section 29 of the Act, the same cannot be sustained. The order dated 20.07.2022 is quashed leaving it open to the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for proposing the cancellation of the registration number : THE DRC-03 FOR INTEREST LIABILITY DID NOT FILE BY THE TAXPAYER . The petitioner gave a reply to the said show cause notice, however, an order came to be passed on 20.07.2022 giving the following reasons for cancellation of the registration : AS PER DY COMMISSIONER, RANGE-C SGST LETTER C.NO.1737, FIRM FOUND NON EXISTENCE AT THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice whereas in the present case, the adjudicating authority has travelled beyond the allegations levelled against the petitioner in the show cause notice. From the perusal of the show cause notice and the reasons assigned for cancelling the registration, it is clear that the two are different and distinct which is clearly arbitrary. Even otherwise, the reasons recorded for cancellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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