9911796707
TMI Blog2023 (8) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax Act (GST Act for short). They have been filing their returns and paying the tax regularly till August,2017. Thereafter, there has been a default in the filing of returns, which according to the petitioner, was not wilful. It is stated that by 2022 the petitioner started taking steps to regularise the returns by filing the defaulted returns, and at that stage it was realised that the registration under the statute had been cancelled during the year 2021 pursuant to a show cause notice issued in 2017. Ext.P1 is the show cause notice dated 05.12.2019. Ext.P2 is the order cancelling the registration, which was dated 14.12.2020. It is submitted that even though Ext.P1 had been served on the company, the concerned accountant who was de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard". 3. As per the proviso, "the proper Officer shall not cancel the registration without giving a person an opportunity of being heard." It is contended that the hearing is to be carried out by the proper Officer and that since the Statute uses the words "may cancel," it necessarily gives an element of discretion to the proper officer. It is stated that Ext.P1 show cause notice was issued way back on 05.12.2019 by the then assessing authority Smt.P.R.Seema, and Ext.P2 order has been issued by the succeeding incumbent Smt.T.A.Omana. The contention is that the succeeding officer, who is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in support of the contention that the succeeding officer was bound to give an opportunity of hearing to the assessee before cancelling the registration. 6. A counter affidavit has been filed by the 1st respondent. It is contended that a separate notice affording an opportunity is not required in the case of a change of officer. It is also contended that alternate remedies are available. 7. In the case on hand, admittedly, there has been no hearing by the Officer who issued Ext.P2 order. Nor was the petitioner put on notice about such an order being proposed. The contention of the respondents is that the law only requires a grant of sufficient opportunity, and the petitioner had been put on notice, but he did not choose to give any respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for a rehearing. The Court, after taking note of Section 28 and Section 5(7)(c), held that unless the assessee is put on notice regarding the change of Officer, he does not even get an opportunity to demand a re-hearing or re-opening. It was hence found that it is inherent in such circumstances that the succeeding Officer should inform the assessee about the proposal to continue the proceedings. 9. In Chitra Mukherjee (supra), the Calcutta High Court referred to Anantha Naganna (supra) again in a case arising out of the Income-tax Act and concurred with the view and held that the assessee had to be given an opportunity of being heard by the succeeding Officer. Similar is the view taken in Azisunnissa (supra), which arose under the Wealth T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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