9911796707
TMI Blog2023 (11) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of his Bank Account No. 4412198904 with Kotak Mahindra Bank and Bank Account No. 259904778835 with IndusInd Bank on 12th September 2023. 2. Brief facts are as under :- (i) The petitioner is engaged in the business of trading in metal scrap and is registered under Central Goods and Services Act, 2017 (for short "the CGST Act"). (ii) 5th September 2023, summons were issued to the petitioner in regard to avail of Input Tax Credit (ITC) by using fake invoices. (iii) On 8th September 2023, the petitioner was arrested and was judicially remanded. (iv) On 18th September 2023, a show cause notice was issued to the petitioner for cancellation of the registration and on 12th September 2023, bank accounts were also attached. It is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paragraph 22 and submitted that on the date when the show cause notice for cancellation of the registration was issued, the petitioner had transferred ITC amounting to Rs. 3,09,60,643/- although he was in judicial custody on that date. The respondents also referred to the statement recorded on 7th September 2023 to justify the action of cancellation of registration and attachment of the bank accounts. The respondents further submitted that in the statement of the petitioner, he has stated that he does not have any employee in the firm whereas in the petition, he has, on oath, stated that attachment of the bank accounts needs to be lifted since he has to make payment of salaries to his various employees. The respondents also relied upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner would thus be correct in submitting that the impugned order cancelling the petitioner's registration as also rejecting the petitioner's appeal are ex-facie without application of mind, as no reasons are set out in both the orders. The petitioner's contention that the impugned orders are in breach of principles of natural justice and has resulted into unwarranted harassment to the petitioner as much substance. In support of his contention, reliance is placed on the decision of this Court in C.P. Pandey & Co. Vs. Commissioner of State Tax (2023) 10 Centax 11 (Bom.), Monit Trading Pvt. Ltd. Vs. Union of India (2023) 8 Centax 248 (Bom.), Ramji Enterprises & Ors. Vs. Commissioner of State Tax & Ors. Writ Petition No. 277 of 2023 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the petitioner being restored. It is, however, clarified that this would not preclude the revenue from issuing any fresh order to suspend the registration as may be permissible in law. (iv) Insofar as the attachment of the bank accounts is concerned, the petitioner is free to adopt the remedy available under sub-rule (5) of Rule 159 of the CGST Rules as the petitioner was bonafide pursuing the present petition. We permit the petitioner to raise an objection by invoking subrule (5) of Rule 159 of the CGST Rules within a period of one week from the date of uploading this order. If the same is filed, let the same be decided by the Commissioner in accordance with law without raising any objection as to limitation. All contentions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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