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TMI Blog2023 (5) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for revocation of cancellation of the registration on 28.01.2021, but the same was rejected. Thereafter, on 26.04.2021, a show cause notice was issued to the petitioner to show cause as to why the revocation of cancellation of registration may not be rejected. This Court in APPARENT MARKETING PRIVATE LIMITED. VERSUS STATE OF U.P. AND 3 OTHERS [ 2022 (3) TMI 493 - ALLAHABAD HIGH COURT ] has held Though the notice for cancellation of registration may not be placed on a high pedestal of a jurisdictional notice, at the same time, unless the essential ingredients necessary for issuance of such notice had been specified therein at the initial stage itself, the authorities cannot be permitted to have margin or option to specify a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, this writ petition. 4. Learned counsel for the petitioner submits that the impugned orders have been passed in contravention of the provisions of the Act Rules as opportunity of hearing was not given to the petitioner. He further submits that on filing the revocation application on 28.01.2021, the order was passed on 19.03.2021 and surprisingly, a notice in Form GST REG 23 dated 26.04.2021 was received. He further submits that once an order has already been passed in the month of March without providing any opportunity of hearing to the petitioner, the notice issued on 26.04.2021 to show cause as to why rejection of application for revocation of cancellation of registration be not passed, could not be issued. He further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of cancellation of the registration on 28.01.2021, but the same was rejected. Thereafter, on 26.04.2021, a show cause notice was issued to the petitioner to show cause as to why the revocation of cancellation of registration may not be rejected. This Court in Apparent Marketing Private Limited (supra) has held as under:- 12. Having heard learned counsel for the parties and having perused the record, in the first place, cancellation of registration has serious consequences. It takes away the fundamental right of a citizen etc. to engage in a lawful business activity. In the present case, undisputedly, the registration claimed by the assessee had been granted by the respondent authority. Therefore, a presumption does exist as to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in such manner as may be prescribed.] 13. Therefore, the registration once granted could be cancelled only if one of the five statutory conditions was found present. Per se, no registration may be cancelled by merely describing the firm that had obtained it, was bogus . The word bogus has not been used by the statute. The only contingency to which such expression may relate may be one appearing under Clauses (c) and (d) of Section 29(2) of the Act being where a registered firm does not commence its business within six months of its registration. Other than that, the term bogus may also refer to a satisfaction contemplated by Section 29(2)(c) of the Act where registration may be cancelled if the registered firm has not furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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