9911796707
TMI Blog2024 (1) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order, it is quite evident that the whole process has been undertaken mechanically. As pointed out by learned counsel for the petitioner, lines 1 and 2 of the impugned order are undoubtedly contradictory. Since such impugned order has resulted in great prejudice to the petitioner without the petitioner being provided a reasonable opportunity to respond, the impugned order calls for interference. The order dated 23.01.2023 cancelling the petitioner's GST registration is quashed - Petition allowed. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.Aparna Nandakumar For the Respondent : Mr.K.Mohanamurali, SPC ORDER The petitioner assails an order of cancellation of registration dated 23.01.2023 with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Enterprises) (2023)13 Centax 209 (Bombay) , learned counsel submits that, in nearly identical fact situation, the Bombay High Court quashed the order of cancellation, restored the registration and permitted the GST authorities to take further action in accordance with law. She makes a request that a similar order be issued. 4. Mr.K.Mohanamurali, learned SPC, accepts notice on behalf of the respondent. He points out that the GST registration of the petitioner was cancelled in terms of Section 29(2)(b) and (c) of the applicable GST Provisions. Therefore, he submits that no interference is warranted. 5. The question that falls for consideration is whether the petitioner was provided a reasonable opportunity before the drastic order of cance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. The designated officer shall thereafter proceed to hear the petitioner and pass appropriate orders in accordance with law. 10. Needless to observe that as the order cancelling registration of the petitioner is quashed and set aside, status-quo ante is to be restored. Accordingly, the registration of the petitioner shall stand restored however subject to the authority of the Department to issue a fresh order in regard to the suspension of the petitioner's registration as the law may permit. 7. In the facts and circumstances outlined above, I am inclined to follow the order of the Division Bench of the Bombay High Court. 8. For reasons set out above, this writ petition is allowed on the following terms: (i) The order dated 23.01.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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