9911796707
TMI Blog2024 (4) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration Order dated 03.01.2023 objection/reply filed by the petitioner dated 03.08.2022 has been noted. It is found from the pleadings on record that the petitioner has admitted that he has not filed GST returns because of illness of the Accountant and that the notice was served upon him, but he ignored the same and did not choose to submit any reply because it was not in the prescribed format. Therefore, the petitioner cannot be given the benefit of the arguments raised by him on the basis of violation of principles of natural justice. The petitioner has statutory remedy of filing his application for revocation under Section 30 of the said Act before the appropriate authority. The writ petition is dismissed. - Hon'ble Mrs. Sangeet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directing the petitioner to furnish a reply to the notice within seven working days from the date of service of such notice. It was the case of the writ petitioner that he was not able to get the show cause notice issued by the respondent, and therefore, he could not submit his reply within the stipulated time, and since he has not been heard at the time of passing of the Cancellation Order, he is entitled for the benefit of the judgement of this Court in Writ Tax No. 147 of 2022(Chandra Sarin Vs. Union of India) dated 22.09.2022 where the Court had held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and that it has been passed only on the ground that the reply of the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice was not indeed in the prescribed format as according to the petitioner no date and time was fixed for personal hearing. However, this Court also finds that there is an admission on the part of the petitioner that he has not filed any returns as mentioned in the show cause notice and that the show cause notice was indeed served on him, but he did not choose to reply the same within time prescribed. 10. In the Order of Cancellation dated 03.01.2023, mention has been made of some objections filed by the petitioner on 03.08.2022 in response to the show cause notice dated 25.07.2022. It is not clear, as to how, on the one hand it has been submitted by the petitioner that he has not filed any reply to the show cause notice beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 shall be deemed to be a revocation of cancellation of registration under this Act. 12. Learned Standing Counsel for the State Respondents has pointed out that the petitioner can still apply for revocation of Cancellation of Registration Order and he shall be given an opportunity of hearing before his application for revocation is decided. 13. Learned counsel for the petitioner submits that the statutory remedy available under the Act is not a bar to entertaining of the writ petition as there is a gross-violation of the principle of natural justice. 14. We find from the pleadings on record that the petitioner has admitted that he has not filed GST returns because of illness of the Accountant and that the notice was served upon him, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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