9911796707
TMI Blog2023 (8) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside the impugned orders of suspension of GST Registration dated 25.06.2021 and Cancellation of GST Registration dated 12.07.2021 and marked as an Exhibit- B & C and duly attached to the present writ petition." 2. It is submitted by Mr. Walve that the petitioner was issued a show cause notice dated 25 June 2021. A reply to the show cause notice was filed on 29 June 2021. He submits that the impugned order on the show cause notice was passed on 12 July 2021 cancelling the registration of the petitioner. 3. The primary contention as urged by Mr. Walve and as seen from the impugned order dated 12 July 2021 is that the cancellation of the petitioner's registration is not on the ground as contained in the show cause notice. It is submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of this Court in "Monit Trading Pvt. Ltd. Vs. Union of India & Ors." 2023 (7) TMI 911, Bombay High Court. 5. On the other hand Ms. Chavan, learned AGP for the Revenue would submit that the petitioner needs to pursue the pending appeal as filed by the petitioner. She is however, not in a position to dispute as to what has been contended by Mr. Walve on the impugned order and that in similar circumstances the view of this Court in the case of Ramji Enterprises & Ors. (supra). 6. Having heard learned Counsel for the parties, we are of the opinion that there is substance in the contention as urged on behalf of the petitioner, inasmuch as there appears to be no dispute that the impugned order cancelling the registration of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply is received by the Designated Officer, he shall, after following the principles of natural justice, pass appropriate orders on the show cause notice within a period of six weeks from the date of hearing which may be granted to the petitioner. All contentions in that regard are expressly kept open. 10. Needless to observe that in view of setting aside of the impugned order and as observed by this Court in Monit Trading Pvt. Ltd. (supra), the registration of the petitioner would be required to be restored and the same be done within one week from today. This shall be without prejudice to the rights and authority of the department to follow the lawful procedure for any fresh action as observed above. 11. The petition is allowed in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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