9911796707
TMI Blog2023 (11) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... ion any time or date for personal hearing. Thus, the petitioner was not afforded a hearing to contest the SCN. The impugned order cancelling the petitioner s registration is void as it has been passed in violation of the principles of natural justice - the impugned order is not informed by reason. It does not set out any ground for cancelling the petitioner s GST registration. Thus, said order cannot be sustained. It is considered apposite to direct that the petitioner s GST registration be restored forthwith. The petitioner shall also comply with the statutory provisions by filing the returns in accordance with law. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bihar and Jharkhand). 9. It is stated that pursuant to the enactment of the Acts relating to levy of Goods and Services Tax Act in the year 2017, the petitioner had obtained registration- Goods and Service Tax Identification Number. The petitioner claims that the contract awarded by IHMCL was terminated, which led to the disputes. The said disputes were referred to arbitration, which has culminated in an award in favour of the petitioner. 10. In terms of the arbitral award dated 24.05.2023, IHMCL was directed to make payments of ₹5,49,97,760/- to the petitioner. The petitioner claims that it has not engaged in any other business apart from executing the contract in question and, therefore, had been filing Nil returns. 11. Since the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner may be permitted to file an application for revocation of the order cancelling the petitioner s GST registration. 16. As noted above, according to the petitioner, it did not receive the SCN. However, even if the respondent s contention is accepted that a SCN, a copy of which is handed over, was, issued to the petitioner, the same would be of little assistance to the respondent because the SCN does not mention any time or date for personal hearing. Thus, the petitioner was not afforded a hearing to contest the SCN. The impugned order cancelling the petitioner s registration is void as it has been passed in violation of the principles of natural justice. As noted above, the impugned order is not informed by reason. It does not set ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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