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TMI Blog2024 (2) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... leveled against the petitioner in the show cause notice. That apart, the show cause notice alleges about violation of Rule 21(a) and 21(b) only whereas the provisions contained in Rule 21(e) was also invoked for cancelling the registration of the petitioner when the same was not the ground of show cause notice. It is the cardinal principle that the show cause notice must contain the allegation on which the authority proposes to initiate an action/proceeding so as to enable the noticee to deal with such allegation effectively - In the case on hand, the authorities travelled beyond the show cause notice while passing the impugned order. This court is of the considered view that the order of adjudicating authority dated July 14, 2023 (which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess 2. Rule 21(b)-persons issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder. 4. The petitioner replied to the show cause notice and the adjudicating authority passed an order dated July 14, 2023 (which was signed on 14th August, 2023) thereby cancelling the registration of the petitioner with effect from 19th November, 2018. 5. The petitioner preferred an appeal against the aforesaid order of adjudication and the appellate authority by the order dated 19th September, 2023 disposed of the appeal by refusing to interfere with the order of the adjudicating authority. 6. Mr. Bhattacharyya, learned advocate appearing for the petitioner submits that the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f inspection the husband of the petitioner could not segregate the goods which belongs to the business of the petitioner as well as himself. He further submits that the adjudicating authority as well as the appellate authority are well reasoned orders and, therefore, this court exercising its power of judicial review should not interfere with the orders passed by the respondent authorities. 12. Mr. Banik, learned advocate appears for the CGST authorities and supports the argument of Mr. Agarwal. 13. Heard the learned advocates for the parties and perused the materials placed. 14. The basis of the issuance of show cause notice is the report of the Joint Commissioner of Revenue/ State Tax dated 15th June, 2023 wherefrom it appears that inspec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner does not conduct any business from declared place of business and also that the petitioner issues invoices or bills without supply of goods or services or both in violation of the provisions of the Act or the Rules made thereunder. 20. After going through the order of the adjudicating authority dated July 14, 2023 (which was signed on 14th August, 2023), this court finds that the registration of the petitioner was cancelled under Sections 29(2)(a) and Section 29(2)(e) of the CGST Act, 2017 and WBGST Act, 2017 read with Rules 21(a), 21(b) and 21(e) of the CGST Rules, 2017 and WBGST Rules, 2017. Though the registration of the petitioner was cancelled by invoking Section 29(2)(e) of the CGST Act, 2017 and WBGST Act, 2017 but the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice while passing the impugned order. 26. The appellate authority mechanically affirmed the order of the adjudicating authority without applying its mind as to whether the adjudicating authority travelled beyond the scope of the show cause notice. 27. Therefore, for the aforesaid reason, this court is of the considered view that the order of adjudicating authority dated July 14, 2023 (which was signed on 14th August, 2023) as well as the appellate order dated 19th September, 2023 calls for interference. 28. The report dated 15.06.2023 is the observation made by the authority on the statements of the husband and not the writ petitioner. The show cause notice dated 10.07.2023 is without any foundation for which the same is liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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