9911796707
TMI Blog2023 (4) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST registration of the petitioner, if the final order against the petitioner is to be adverse, it will operate to the detriment and prejudice to the petitioner. Therefore, the process of adjudication post issuance of show-cause notice would necessitate observance of natural justice and providing reasonable opportunity to the petitioner to defend his case and submit appropriate facts and details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N.V.ANJARIA) In the facts and circumstances of the case, the petition was taken up for final consideration. 1.1 Rule returnable forthwith. Learned Assistant Government Pleader Mr. Vinay Bairagra waives service of Rule. 1.2 Heard learned advocate for the petitioner and learned Assistant Government Pleader for the respondent. 2. At the outset, learned advocate for the petitioner Mr. Avinash Poddar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sodium hydroxide etc. The petitioner received notice dated 06.12.2022 in which respondent no.4 Commissioner of State Tax, Ahmedabad, inter alia stated that the registration of the petitioner was liable to be cancelled. The reason was given that returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017 . The petitioner was called upon to file reply within 30 days. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeding further pursuant to the show-cause notice, the petitioner shall be given four weeks time to file reply and also shall be given personal hearing for which the date shall be intimated to the petitioner. (ii) After filing the reply and personal hearing is given, the authority shall decide the issue of cancellation of GST registration. (iii) The competent authority shall take appropriate decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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