9911796707
TMI Blog2023 (10) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the petitioner was cancelled. 3. The facts, in brief, are that the petitioner is a proprietorship concern engaged in civil contractual works and was registered under the GST Act. It appears that as the GST returns was not filed by the counsel, a show-cause notice dated 09.11.2022 was served. In the said show-cause notice, the reasons as prescribed were as under: "Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. returns furnished by you under Section 39 of the Central Goods and Services Tax Act, 2017. Observations Failure to furnish returns for a continuous period of six months You are hereby directed to furnish a reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration is 23/12/2022 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before 17.01.2023 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place: RANGE-IV Date: 23/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nistrative authority or a quasi judicial authority should necessarily indicate reasons as reasons are heart and soul of any judicial or administrative order. 7. In the present case from the perusal of the order dated 23.12.2022, clearly there is no reason ascribed to take such a harsh action of cancellation of registration. In view of the order being without any application of mind, the same does not satisfy the test of Article 14 of the Constitution of India, as such, the impugned order dated 23.12.2022 (Annexure - 3) is set aside. The petition is accordingly allowed. 8. It is, however, directed that the petitioner shall file reply to the show-cause notice within a period of three weeks from today. The Adjudicating Authority i.e. Superin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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