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TMI Blog2023 (11) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... not fulfill the requirement of the valid show-cause notice. It was not made known to petitioner that his registration was proposed to be cancelled for reason of doubt as to existence of principal place of business. The notice did not propose to grant real opportunity of hearing to the petitioner inasmuch as the issuing authority fixed the date for the proceeding on the next date itself. The bar of statutory alternative remedy of appeal is waived in the peculiar facts of the present case. In face of such excessive gross fundamental defects, it is not a fit case to consider the issue of delay at this stage as may delay the enforcement of rules of natural justice, in the peculiar facts of this case. Petition disposed off. - Hon'ble Saum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.8.2022 the petitioner was issued a show-cause notice seeking to cancel petitioner's registration. It reads as below:- Form GST REG-17/31 [See Rule 22(1)/ sub-rule (24) of rule 214] Reference Number: ZA090822024333Q Date:04/08/2022 To Registration Number (GSTIN/Unique ID): 09EUCPK4632N1Z7 VIMAL KUMAR NAGAR MARKET.MILAK LAK LACHCHHI,GAUTAM BUDH NAGAR, Gautam Buddha Nagar,Uttar Pradesh,201203 Show Cause Notice for Cancellation of Registratio 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. Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed You are hereby directed to furnish a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [See Rule 22(3)] Reference Number: ZA0905230231712 Date: 03/05/2023 To VIMAL KUMAR NAGAR MARKET, MILAK LAK LACHCHHI,GAUTAM BUDH NAGAR,Gautam Buddha Nagar, Uttar Pradesh,201203 GSTIN/UIN:09EUCPK4632N127 Application Reference No. (ARN): AA 090822017954Y Dated: 04/08/2022 Order for Cancellation of Registration This has reference to your reply dated 17/08/2022 in response to the notice to show cause dated 04/08/2022 Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2022 was wholly non speaking. No fact allegation was made in that notice as may have allowed the petitioner any opportunity to furnish reply thereto. Mere recital of the statutory requirement without specifying the facts, may not fulfill the requirement of the valid show-cause notice. It was not made known to petitioner that his registration was proposed to be cancelled for reason of doubt as to existence of principal place of business. 10. Second, the notice did not propose to grant real opportunity of hearing to the petitioner inasmuch as the issuing authority fixed the date for the proceeding on the next date itself. 11. Third, even if it is accepted that no order was passed on the next date and even if it is assumed for the sake of ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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