9911796707
TMI Blog2023 (8) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... are given here. The Petitioner had sought for an adjournment that he was not available in the town, by his email dated 14th April 2022 and that the proceedings be kept for hearing on 16th May 2022. However, the Superintendent proceeded to cancel the registration by an order dated 4th May 2022 that too by erroneously recording that the Petitioner was heard and the documents and reply submitted by him was examined, when neither the Petitioner was heard nor any documents were filed by the Petitioner. It is found that inherent defect/illegality in the impugned order was brought to the attention of the Appellate Authority in the Petitioner s appeal filed by raising the specific ground - However, in the impugned order dated 23rd January 2023, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing appeal of Petitioner under Section 107 of the Central Goods and Service Act and order dated 4.5.2022 passed by Respondent no. 4 under Section 29 of the Central Goods and Service Act and restore GST Registration of Petitioner. 2. The primary grievance of the Petitioner is that the Petitioner s registration as granted under the provisions of the Central Goods and Service Tax Act, 2017, has been cancelled by the concerned authority, namely, the Superintendent, CGST and Central Excise, Bhiwandi by an order dated 4th May 2022, which according to the Petitioner, is in breach of the principles of natural justice. It is the case of the Petitioner that on 13th April 2022, the show cause notice for cancellation of registration was issued wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no hearing was granted to the Petitioner, no documents were furnished to the Petitioner, as also it records totally incorrect position that the Petitioner was heard. 5. Being aggrieved by the cancellation order dated 4th May 2022, the Petitioner approached the Appellate Authority invoking the provisions of Section 107 of the CGST Act. In the Appeal, the Petitioner had raised a specific ground in regard to the order dated 4th May 2022, being in breach of principles of natural justice. Our attention is drawn to such grounds being ground Nos. E and F of the appeal. 6. Learned counsel for the Petitioner submits that despite a clear case pleaded in the grounds as set out in the appeal memo before the Appellate Authority, proceeded to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their GSTR-3B returns, which was in contravention of Section 16 of the CGST Act, 2017 read with the provisions of the Maharashtra GST Act, 2017. 8. Learned counsel for the Petitioner would submit that on these observations, however, no document was furnished to the Petitioner, so as to meet such case of the department and accordingly, the order passed by the Appellate Authority also cannot be set to be legal and would also be in the breach of principles of natural justice. 9. On the other hand, learned counsel for the Respondents- Revenue would support the impugned order. She has submitted that this is a case where the Petitioner had wrongfully availed the ITC from the suppliers were also under investigation and whose registration was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontemplated below proviso to Sub-section 2 of Section 29 which provides that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. We find that there is a clear breach of such mandate of the said provisions of the CGST Act by the present officer in passing the order cancelling the Petitioner s registration. 12. We find that inherent defect/illegality in the impugned order was brought to the attention of the Appellate Authority in the Petitioner s appeal filed by raising the specific ground as noted by us above. However, in the impugned order dated 23rd January 2023, the Appellate Authority has proceeded to overlook such ground and in fact has proceeded on a fresh material, namely, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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