9911796707
TMI Blog2023 (12) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... dent in the decisions as relied on behalf of the petitioner and as noted by us hereinabove. The Court had quashed and set aside the show cause notices, however, remanding the proceedings for a fresh show cause notice to be issued in accordance with law by the designated officer. The respondents are directed to issue a fresh show cause notice in accordance with law within a period of three weeks from today. The petitioner shall file a reply to the show cause notice within two weeks after receipt of the show cause notice. The designated officer shall thereafter proceed to hear the petitioner and pass appropriate orders in accordance with law. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner's GST registration, enabling it to restart normal business activities, pending disposal of this writ petition; and/or" (g) grant ex-parte ad-interim relief in terms of prayer clause (f); and/or (h) grant any such other and further relief(s) that this Hon'ble Court may deem necessary, fit, and proper in the interest of full and complete justice. 2. At the outset, our attention has been drawn by the learned counsel for the petitioner to the impugned show cause notice dated 14th October 2022 to submit that no reasons whatsoever has been set-out in the show cause notice. The relevant extract of the show cause notice reads thus : Whereas on the basis of information which has come to my notice, it appears that your r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on approached the Appellate Authority under Section 107 of the CGST Act. The appeal has been rejected by the impugned order dated 23rd August 2023 on the ground that the appeal was filed beyond the prescribed period of limitation as provided under Section 107(4) of the CGST Act. The case of the petitioner is that, the appeal was filed online on 15th February 2023, and therefore, the reasons for that the appeal was filed on 13th March 2023 is not the correct position. 5. Be that as it may, learned counsel for the petitioner has submitted that the impugned show cause notice as also the order for cancelling registration is per se illegal. He submits that in a similar situation, the Division Bench of this Court in the case of Monit Trading Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice to be issued in accordance with law by the designated officer. 8. In the aforesaid circumstances, we have no manner of doubt that this petition would also be required to be disposed of in terms of what has been held by this Court in the decisions as noted above. The petition is accordingly allowed in terms of prayer clause (a), which reads thus; "(a) issue an appropriate writ, order, or direction, setting aside the Impugned SCN dated 14.10.2022 and Impugned Order dated 01.11.2022 passed by Respondent No 2 and directing restoration of Petitioner's GST registration; or 9. The respondents are directed to issue a fresh show cause notice in accordance with law within a period of three weeks from today. The petitioner shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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