9911796707
TMI Blog2023 (9) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... Unit has already taken the decision for cancelling the GST registration of the petitioner - the competent authority was only required to form the formalities and the authority concerned or the competent authority could not have taken an independent decision. Therefore, the impugned order is set aside. However, the said order is not revived further for a period of one month. The petitioner is directed to appear before the Superintendent of Central Tax Central Excise, Ottapalam Range, Mettupalayam Street, Palakkad on 18.09.2023 with relevant records in his possession to dispute the allegation contained in the Show cause notice. The adverse materials collected against the petitioner must be given to him for adverting the same by him - Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to appear for personal hearing in pursuance to the said notice. Petitioner filed Ext.P3 reply to the said notice on 24.03.2023. Considering the said reply to the show cause notice submitted by the petitioner, Ext.P4 Order came to be passed and the said show cause notice dated 15.03.2023 was cancelled vide Order dated 27.03.2023. Ext.P5 Second Show cause notice almost in identical lines was issued on 28.03.2023. The petitioner did not submit reply to the show cause notice dated 28.03.2023. Another communication dated 12.04.2023 was issued to the petitioner mentioning that with reference to the investigation launched by DGGI, Kochi Zonal Unit into a fake invoicing cartel, indicates that the petitioner was involved in availing fake input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the cartel is operating for availing the fake input tax credit, and, therefore, DGGI, Kochi Zonal Unit directed to cancel the GST registration certificate of the petitioner. He further submits that the issuance of Show cause notice and opportunity of hearing to the petitioner was granted. But the petitioner did not make use of the opportunity of hearing and not produced any documents and therefore, the impugned order has been passed. 5. Considering the aforesaid submissions, there is no denial of fact that the DGGI, Kochi Zonal Unit has already taken the decision for cancelling the GST registration of the petitioner. In my view, the competent authority was only required to form the formalities and the authority concerned or the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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