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TMI Blog2023 (11) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents - the order cancelling the registration ought to have contained reasons for the said cancellation of the registration and in the instant case, no such reason can be found in the order cancelling the registration - Insofar as the order cancelling the registration and show cause notice for such cancellation are concerned, the same is arbitrary and illegal. Attachment of the bank accounts - HELD THAT:- The petitioner and the respondents are at ad idem that the petitioner should avail the remedy provided by sub-rule (5) of Rule 159 of the CGST Rules - It is opined that the petitioner needs to invoke sub-rule (5) of Rule 159 of the CGST Rules to the order of attachment in question as the rule itself would permit. Thus, in the facts and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for cancellation of the registration and on 12th September 2023, bank accounts were also attached. It is on this backdrop that the present petition is filed. 3. The petitioner has contended that the show cause notice and order for cancellation of the registration do not provide for any reasons which is an incurable defect, and therefore, the same be quashed and set aside. The petitioner also submitted that since he is in judicial custody, he could not respond to the said show cause notice and, therefore, the same is passed ex-parte. The petitioner relied upon the decision of this Court in case of Makesburry India Pvt. Ltd. Vs. State of Maharashtra Ors. passed in Writ Petition No. 7506 of 2023 decided on 3rd October 2023 in support of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since he has to make payment of salaries to his various employees. The respondents also relied upon the decision of this Court in case of Ashok Kumar Vishwakarma Vs. Union of India Ors. passed in Writ Petition No. 11326 of 2023 decided on 4th October 2023 and contended that insofar as the attachment of the bank accounts are concerned, the petitioner needs to adopt the remedy by invoking sub-rule (5) of Rule 159 of the CGST Rules. The respondents prayed for dismissal of the present petition. 6. We have heard learned counsel for the petitioner and the respondents and with their assistance. We also have perused the documents annexed to the petition and the reply affidavit filed by respondent nos. 1 and 2. 7. Having heard learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramji Enterprises Ors. Vs. Commissioner of State Tax Ors. Writ Petition No. 277 of 2023 dated 10.07.2023 and Nirakar Ramchandra Pradhan Vs. Union of India Ors. Writ Petition No. 2534 of 2023 dated 11.09.2023. 8. We are, therefore, of the view that insofar as the order cancelling the registration and show cause notice for such cancellation are concerned, the same is arbitrary and illegal. 9. Insofar as the attachment of the bank accounts is concerned, the petitioner and the respondents are at ad idem that the petitioner should avail the remedy provided by sub-rule (5) of Rule 159 of the CGST Rules. We are, therefore, of the opinion that the petitioner needs to invoke sub-rule (5) of Rule 159 of the CGST Rules to the order of attachment in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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