9911796707
TMI Blog2024 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... was based preliminarily on e-mail received on 28.06.2023 from the office of the Director General of Goods and Service Tax (Intelligence), Hyderabad Zonal Unit. However, the contents of the e-mail dated 28.06.2023 from the Director General were never made available to the petitioner. The petitioner is not aware of the contents of the said e-mail. It is apparently clear that for the reasons for which the registration stands cancelled by the impugned order dated 04.07.2023, the petitioner has not been put to notice or has been granted an opportunity to give an explanation to the same. For this reason alone, the impugned order is liable to be interdicted. The impugned order is not sustainable and the same deserves to be and is accordingly set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more appropriate to look into the contents of the show cause notice that was issued to the petitioner. For ready reference, the relevant portion of the show cause notice is reproduced hereunder: Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: THE REPORTED LESS SALES WHEN COMPARED TO E WAY BILLS You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 30/06/2023 at 11:00. 5. To this, the petitioner immediately gave a reply on 01.07.2023. Subsequently, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontents of the e-mail dated 28.06.2023 from the Director General were never made available to the petitioner. The petitioner is not aware of the contents of the said e-mail. 7. It is also noteworthy to mention that in the show cause notice that was issued on 27.06.2023, the reason shown for initiating the proceedings for cancellation was reported less sales when compared to the e-way bills. Thus, it is apparently clear that for the reasons for which the registration stands cancelled by the impugned order dated 04.07.2023, the petitioner has not been put to notice or has been granted an opportunity to give an explanation to the same. For this reason alone, the impugned order is liable to be interdicted. 8. Yet another fact which needs to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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