9911796707
TMI Blog2024 (5) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Rules, 2017, which interalia stipulates that where a Proper Officer has reason to believe that the registration of a person is liable to be cancelled under Section 29 of the Act, then he may suspend the registration of such person with effect from the date to be determined by him. Since the date of suspension of the registration is automatically determined by the portal as the date of the notice and there is no option with the proper officer to specify a different date, apparently, there is no conscious application of mind by the Proper Officer deciding to suspend the registration from the date of issuance of the Show Cause Notice. It is deemed expedient to direct a senior competent officer of the GSTN Network to file an affidav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itch in the system. 3. We notice that the Show Cause Notice dated 22.04.2024 does not contain any reasons or details in respect of the ground on which cancellation of GST registration is sought to be done. The Show Cause Notice requires the petitioner to appear before the undersigned of the Show Cause Notice on 29.04.2024 at 3:15 PM. However, neither the name nor the designation or the office of the issuer of the notice is reflected in the Show Cause Notice. 4. We further note that the Show Cause Notice states that the GST registration shall stand suspended w.e.f 22.04.2024 i.e. the date of Show Cause Notice. Mr. Kanaujiya, the Proper Officer, who is present in court, states that the said line that the registration is suspended, is automati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent officer of the GSTN Network to file an affidavit indicating the manner in which the portal functions particularly in respect of the following:- i) the reasons that are reflected in the Show Cause Notice; ii) the options available to the Proper Officer to incorporate additional reasons or grounds in support of the reasons; iii) the name, designation and personal individual personal signature of the Proper Officer being affixed on the Show Cause Notice as also reflected in the Show Cause Notice to the assessee; iv) the information that is made available to the assessee once the Show Cause Notice is uploaded on the portal; v) the date and manner in which the registration is suspended, i.e: as to whether the same is automatically reflected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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