9911796707
TMI Blog2023 (8) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... the Northern Railway Authorities. Although, it is alleged in the counter affidavit that it was demolished many years ago, there is no material on record to establish the same. It is the petitioner s case that the premises had been demolished some time in the year 2021 compelling it to shift to a new place. Neither the impugned show cause notice nor the show-cause notice dated 23.09.2022 can be sustained. Consequently, the orders passed pursuant thereto are liable to be set aside - the impugned show cause notice set aside - petition allowed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Vineet Bhatia, Mr. Aamnaya Jagannnath Mishra, Ms. Nidhi Aggarwal Ms. Jyoti V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, it appears that the said reference is on account of some technical glitch and, in fact, no reply was furnished by the petitioner. The said order dated 18.08.2022 records the reason for cancelling the petitioner s GST registration in the following words: - 1. Cancellation was initiated as the taxpayer/firm was found non-existent at their registered principle place of business on physical verification. Taxpayer neither attended PH nor replied to query raised and further no reply received no tax deposited as informed by this office letters dated 23.05.2022 dated 28.04.2022. Accordingly, GST registration is hereby cancelled. Your duty, penalty and interest liabilities will stand as it is, including filing of GSTR-10 (annual returns) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the date of the said notice and directed to appear before the concerned authority on 29.09.2022 at 11:00 a.m. 8. There is a controversy whether the petitioner had, in fact, appeared before the concerned officer. Whilst the order dated 29.09.2022 passed by the concerned officer records that the petitioner did not appear on the given date; the stand in the counter affidavit is to the contrary. In the counter-affidavit, the respondents have affirmed that the petitioner appeared before the concerned officer through their CA but submitted an unsatisfactory reply dated 29.09.2022 . 9. The petitioner s application for revocation of cancellation was rejected by an order dated 13.10.2022. 10. Mr. Singla, learned counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It merely stated the reason for proposing cancellation of registration as, non compliance of any specified provisions in the GST Act or Rules made thereunder as may be prescribed . 14. It is trite law that a show cause notice must clearly indicate the reasons for proposing the adverse action in order to enable the noticee to respond to the same. Clearly, the impugned show cause notice does not meet this standard. As is apparent from the above, no meaningful response could be elicited from the respondents on the basis of the cryptic reasons as set out in the show cause notice. 15. It is also important to note that the impugned show cause notice dated 07.07.2022 did not propose any action for cancelling the petitioner s GST registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not legible . It is not discernable whether the documents were illegible; the documents filed did not support the petitioner s claim or there were some errors in uploading the same. A show cause notice, which does not clearly indicate the reason for proposing the proposed action in this case, rejection of the petitioner s application for revocation of cancellation of its GST registration cannot be sustained. The said show cause notice is flawed and is liable to be set aside. 19. The impugned order dated 13.10.2022 rejecting the petitioner s application for revocation of cancellation of its GST registration indicates that the petitioner s application was rejected for the following reasons. GST revocation application is rejected a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the year 2021 compelling it to shift to a new place. 22. In view of the above, we are of the view that neither the impugned show cause notice nor the show-cause notice dated 23.09.2022 can be sustained. Consequently, the orders passed pursuant thereto are liable to be set aside. 23. In the circumstances, we set aside the impugned show cause notice; the show cause notice for rejection of application filed by the petitioner for the revocation of the cancellation of its GST registration dated 23.09.2022; the order cancelling the petitioner s registration dated 18.08.2022; and the order dated 13.10.2022 rejecting the petitioner s application for revoking the cancellation of its GST registration. 24. We, however, clarify that it wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
