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TMI Blog2023 (10) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... 92023-248743 dated 14.09.2023. 3. By means of this writ petition, the petitioner is assailing the order dated 22.11.2019 passed by respondent no. 1 in G.S.T. Appeal No. G.S.T. No. 142/2018 A.Y. 2018-19. 4. Brief facts of the case are that petitioner is a registered firm engaged in the business of wholesale supply of carpet, plastic chair, sofa etc. Earlier the petitioner has applied for grant of GSTIN on 29.7.2017 which was approved and GSTIN No. 09BUYPB2872C1ZE was issued on 3.8.2017 but the petitioner was unable to login with the provided credentials against which a complaint dated 16.8.2017 was raised. Consequently another GSTIN No. 09BUYPB2872C2ZD was allotted to the petitioner along with login credentials. Thereafter on the strength ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty have been levied on the ground that the GSTIN NO. 09BUYPD2872C2ZD was not found on the website and same has been cancelled by the department on 30.11.2018 and petitioner being unregistered dealer has transported the goods with intention to evade the tax. 7. He submitted that for cancellation of registration specific provision has been provided under the G.S.T. Rules which prescribed first for issuing notice in Form 17 and after the reply being submitted in Form 18 by the assessee the order of cancellation of registration could be passed in Form 19. He further submits that neither any due process has been adopted for cancellation of G.S.T. number nor any communication was ever made in this respect intimating the petitioner about cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already been cancelled and the respondent authority has rightly imposed the tax along with penalty upon the petitioner as the petitioner has found in transporting the goods with intention to evade the tax. He prays for dismissal of this writ petition. 10. The Court has perused the records. 11. Admittedly, the goods were moving from Gujrat to Uttar Pradesh (Agra) through Truck No. UP 80 CT 9887, which was intercepted on 19.12.2018 and thereafter detention order was passed on 20.12.2018 on the ground that registration of the petitioner was cancelled on 30.11.2018. It is not in dispute that the petitioner has opted for composition which is specifically mentioned in para 3 of the writ petition and same has not been denied in para 12 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d applied for composition scheme vide ARN: AA090717389721L. The said fact has not been disputed in para 12 of the counter affidavit. Once the fact of composition is not disputed and there could be no availment of input tax credit, intention to evade the payment of tax or wrong availment of input tax credit does not arise at any stage. 14. So far as the argument raised by the counsel for the petitioner that petitioner was neither intimated about the cancellation of registration or due process has not been followed in cancellation is concerned, the said argument has not been raised at any stage nor any pleading has been made in this respect in the writ petition. In view of the aforesaid fact, this Court does not permit the petitioner to rais ..... X X X X Extracts X X X X X X X X Extracts X X X X
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