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TMI Blog2023 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... GH COURT - TMI - KERALA HIGH COURT - HC - Dated:- 13-10-2023 - WP (C) NO. 32843 OF 2023 - - - GST - Cancellation of GST registration - blocking of ITC to all the customers of the petitioners - violation of fundamental right of doing business guaranteed under Article 19 (1) (g) of Constitution of India - no discrepancy in the claim of the input tax raised by the petitioners for the Financial Year 2017-2018 and 2021- 2022 - HELD THAT:- This Court is not going into the allegations as mentioned in Ext.P1 show cause notice. However, as the show cause notice has been issued and the petitioners have responded to the said show cause notice, the second respondent is directed to conclude the adjudication of Ext.P1 show cause notice issued to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd respondent adjudicating authority after giving a personal hearing based on Exhibit P2 series of reply. iii) To issue a Writ of Mandamus or Direction to the respondent to consider the true fact that there is no discrepancy in the claim of the input tax raised by the petitioners for the Financial Year 2017-2018 and 2021- 2022. hence the first respondent is liable to withdraw the impugned Exhibit P3 series of registration cancellation orders and Exhibit P4 letter dated 22-07-2023 issued by the third respondent to various Kerala State GST Authorities to block ITC to all the customers of the petitioners. iv) To issue a Writ of Mandamus or specific direction to the second respondent adjudicating authority to grant a personal hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries of orders. The learned counsel for the petitioners also submits that Ext.P4 communication has been addressed by the Additional Commissioner - I to the Joint Commissioners in various districts, for making recovery of the fraudulent ITC received by the petitioners and others. 4. The learned counsel for the petitioners further submits that the petitioners are bona fide and genuine traders and they have not indulged in any falsification of ITC, for they are trading in invoices under registration. It is further submitted that without hearing the petitioners and finalising the adjudication of the show cause notice, the GST registration of the petitioners have been cancelled. It is therefore submitted that the second respondent, the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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