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TMI Blog2023 (9) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... h he could have taken action. This being a mandate under Rule 24(3) of the said Rules, the same cannot be bypassed. The matter should be relegated back to the authority namely, the Commercial Tax Officer having jurisdiction to enable the appellant to file its response to the allegation in the show-cause notice and the authority shall afford an opportunity of personal hearing to the authorised representative of the appellant and thereafter proceed to decide the matter on merits and in accordance with law. The writ petition are allowed to the extent by setting aside the order of cancellation of the provisional registration dated 30th January, 2018 and the matter stands remanded to the Commercial Tax Officer having jurisdiction. - HON BLE CH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful, there is also an appellate remedy provided under the Act. The appellant did not choose to avail those remedies but had filed the writ petition. 4. The learned advocate appearing for the appellant submitted that in terms of Rule 24 of the Central Goods and Services Tax Rules, 2017, which deals with migration of persons registered under the existing law, under sub-Rule (3) when particulars or information specified in sub-Rule (2) have either not ben furnished or not found to be correct or complete, the appropriate officer will be entitled to take action for cancellation of the provisional registration granted under sub-Rule (1) of Rule 24. It is submitted that under sub-Rule (3) of Rule 24, prior to taking any action for cancellation, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring to the authorised representative of the appellant and thereafter proceed to decide the matter on merits and in accordance with law. 9. Needless to state that if the appellant is able to reconcile the mismatch pointed out in the show-cause notice, if there are no other legal impediment, the order of cancellation of the provisional registration can be set aside and the registration can be restored to enable the appellant to file its returns, pay the taxes along with other statutory dues. 10. In the result, the appeal and the writ petition are allowed to the extent by setting aside the order of cancellation of the provisional registration dated 30th January, 2018 and the matter stands remanded to the Commercial Tax Officer having jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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