9911796707
TMI Blog2024 (1) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... der of cancellation of registration dated 31.01.2023 with effect from 07.06.2022. The petitioner was a registered person under the GST regime. According to the petitioner, the requisite monthly returns were filed regularly until March 2022. During the Covid-19 pandemic, the petitioner's business was affected and the petitioner did not have any outward supply for a period of about six months. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed by the statement in the second line that no reply was given. She also points out that sub-rule (4) of Rule 22 of the CGST Rules enables the authority to drop the proceedings for cancellation, if appropriate remedial action is taken by the registered person. 3. By referring to the judgment of the Bombay High Court in Ahmed Enterprises v. Union of India (Ahmed Enterprises) (2023)13 Centax 209 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was digitally signed by the Goods and Services Tax Network. When the said show cause notice is read with the 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 petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10. Needless to observe that as the order cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice and take further action in accordance with law after providing a reasonable opportunity to the petitioner. Such show cause notice shall preferably be issued within a period of fifteen days from the date of receipt of a copy of this order. (iv) While re-considering the matter, the respondent shall take note of sub-rule 4 of Rule 22 of the CGST Rules. (v) There shall be no order as to cost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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