9911796707
TMI Blog2023 (11) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... tion/ infringement of that statutory requirement, committed by the petitioner. Neither date or detail of the tax invoice nor goods involved nor their value etc. nor the purchaser were disclosed. Even the period during which the law may have been allegedly infringed by the petitioner, was not specified in the show-cause notice. At the same time, the said communication suspended the registration of the petitioner. Though the petitioner's reply dated 28.3.2023 may also be described as vague at the same time it is difficult to accept that an adverse conclusion may have been drawn against the petitioner solely on that basis. Unless the show-cause notice had made any fact allegation against the petitioner, the vagueness of the reply may remai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy. 4. Undeniably, such remedy exists. However in the peculiar facts of the present case, that remedy is found to be wholly inadequate. 5. Admittedly the petitioner had obtained registration under the Act. He was issued show-cause notice dated 23.3.2023 seeking to cancel that registration. For ready reference that notice reads as below:- Form GST REG-17 [See Rule 22(1)/sub-rule (24) of rule 214) Reference Number: ZA090323172736B Date: 23/03/2023 To Registration Number (GSTIN/Unique ID): 09AADFH475INIZZ HINDUSTAN PAPER MACHINERY INDUSTRIES 138,B. S. ROAD,INDUSTRIAL AREA,Ghaziabad, Uttar Pradesh,201001 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit or refund of tax. In this regard the assessee has to state that there was a survey conducted by the DGGI, Delhi on 03/02/2023. The assessee's case is under investigation and the matter has not been finalized by the DGGI, Delhi. Also it is stated that the assessee has also approached the Hon'ble High court vide writ petition no. W.P.(C) 3752/2023. And the matter is sub judice at this moment. Thus it is requested to keep the suspension of Registration in abeyance till the investigation with the DGGI, Delhi is not completed and the order of Writ is not delivered by the Hon'ble High Court. Thanking You, Yours faithfully (SAMIT BAJAJ) Advocate Counsel for the assessee 7. On such notice and reply furnished thereto, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax invoice only against actual business transaction, no fact allegation was made in that notice of any violation/ infringement of that statutory requirement, committed by the petitioner. Neither date or detail of the tax invoice nor goods involved nor their value etc. nor the purchaser were disclosed. Even the period during which the law may have been allegedly infringed by the petitioner, was not specified in the show-cause notice. At the same time, the said communication suspended the registration of the petitioner. 9. Seen in that light, though the petitioner's reply dated 28.3.2023 may also be described as vague at the same time it is difficult to accept that an adverse conclusion may have been drawn against the petitioner solely on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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