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TMI Blog2024 (2) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Pleader Mr. Raj Tanna, learned Senior Standing Counsels Mr. Siddharth H. Dave and Ms. Hetvi Sancheti, learned advocate Mr. Nikunt K. Raval and learned advocate Mr. Chirayu A. Mehta for the respondents. 2. In these petitions, the petitioners have challenged the order passed by the Appellate Authority whereby, the orders of cancellation of registration passed by the Assessing Officer have been upheld and the appeals were dismissed on the ground of limitation. 3. The petitioners have challenged the order of cancellation of registration on the ground of not providing an opportunity of hearing as well as such orders were passed without assigning any reason for cancellation of the registration of the petitioners. 4. The Co-ordinate Bench of this Court in case of M/s. Aggrawal Dyeing & Printing vs. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.) has issued the guidelines to the respondent-authorities as under: "18. Our final conclusion are as under: 18.1. Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it applicants to respond to such notices by filing objections / reply with necessary documents, if relied upon. We clarify that we have not gone into merits of the case." 5. The aforesaid judgement was rendered in the year 2022. However, in spite of the above direction issued by this Court, the respondent-authorities without following such directions are issuing cryptic notices and orders for cancellation of registration numbers of the petitioners. 6. Pursuant to the oral directions issued by this Court on 11.01.2024, the Chief Commissioner of State Tax, Gujarat and the Principal Commissioner of the Central Goods and Service Tax, Gujarat, remained present along with Competent officers on 12.01.2024 before this Court. During the course of hearing on 12.01.2024, it was pointed out that the show-cause notice and final order for cancellation/suspending the registration number allotted to dealers under the provision of the Goods and Service Tax Act, 2017 [for short 'the GST Act'] should contain reasons and details as per the directions issued in case of M/s. Agrawal Dyeing & Printing (supra). 7. This Court passed the following order on 12.01.2024 in Special Civil Application No. 192 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned advocate Mr. Poddar submitted that there are other issues in the matter pertaining to the issuance of the advisories to the supplier of the petitioner and prays for time to place on record the relevant document. 5. Learned advocate the respondents are directed to provide list of all the similar matters so that such matters can be listed on the next date of hearing. Registry to list all the matters of the list to be provided by the learned advocate on the next date of hearing. Stand over to 1st February, 2024." 8. Pursuant to the aforesaid order, the respondent-State Tax Officer has filed affidavit-in-reply stating as under: "3 It is most respectfully submitted before this Hon'ble Court that pursuant to the directions issued by the Hon'ble Division Bench of this Hon'ble Court in the case of M/s. Aggarwal Dyeing (Supra), the respondent authority had issued instructions on 15.07.2022 to all the field formations across the State of Gujarat. In the said instruction the authorities were directed to grant reasonable opportunity of being heard to the assessee following the principles of natural justice before passing any orders under the Act. It was also directed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cases have come to notice. However, the process of examining all the cases of cancellation of registration number across the State is under progress. The concerned authorities are directed to initiate suo-moto revision proceedings under Section 108 of the Act, 2017. A copy of the division-wise summary of such cases is annexed hereto and marked as ANNEXURE-R4." 9. In the present group of matters, orders of cancellation of registration are passed without giving any reason by the respondent authorities, and appeals filed by the petitioners under section 107 of the GST Act are also dismissed. 10. As the Appellate Authority has dismissed the appeals of the petitioners, the respondent authorities will not be able to exercise the revisional power under section 108 of the GST Act. Therefore, the impugned orders passed by the Appellate Authority as well as the order of cancellation of registration are required to be quashed and set aside. Accordingly, the matters are remanded back to the Assessing Officer at the show-cause notice stage. However, the registration of the petitioners shall remain suspended till the show-cause notice is decided by the Assessing Officer as per the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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