9911796707
TMI Blog2024 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice will be made only when the person affected is given a proper opportunity of hearing, which requires that the person concerned should be communicated the allegations against him and the material relied upon in support of allegation. The failure of the authority to provide a copy of the letter dated 16.3.2024 to the petitioner, denies adequate opportunity of hearing to the petitioner. Further, a bare perusal of the impugned cancellation order dated 04.04.2024 indicates that the Assistant Commissioner, State Tax, Sector-3 Gonda has started the order with the narration that he had been directed by the Additional Commissioner, Grade-1, State Tax, Ayodhya Zone, Ayodhya to immediately cancel the GST registration of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Assistant Commissioner, State Tax, Sector-3, Gonda, cancelling the petitioner's registration under Section 29(2) of the Central Goods and Service Tax Act (C.G.S.T Act). The petitioner has also challenged the validity of an order dated 03.05.2024 passed by the Additional Commissioner, Grade-2, (appeals) State Tax, Gonda, dismissing the appeal which was filed by the petitioner against the aforesaid order dated 04.04.2024. 3. Briefly stated, facts of the case are that the petitioner - M/S R.H. Enterprises Gonda, is registered under the provision of UPGST Act, 2017. On 09.02.2024, a notice was issued to the petitioner directing it to show cause as to why its registration be not cancelled for the following reasons:- (i) returns furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment on two occasions i.e on 26.12.2023 and 19.07.2023 and the petitioner had deposited the amount in respect thereof. 8. On the basis of aforesaid statements, the petitioner contended that the allegation that it was not conducting any business, was incorrect and its GST registration could not be cancelled. The petitioner also referred to an earlier order dated 28.1.2022, whereby a notice issued under Section 61 of the GST Act was dropped after accepting the reply submitted by the petitioner. Another proceeding for cancellation of the petitioner's registration had been initiated by a show cause notice dated 28.10.2021 and the same were dropped of by an order dated 28.1.2022. 9. After submission of the petitioner's reply, the Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the aforesaid orders, the learned counsel for the petitioner has submitted that when a show cause notice dated 9.2.2024 was issued for cancellation of the petitioner's GST registration on certain reasons mentioned in the notice and finding the petitioner's reply to be satisfactory, the proceedings for cancellation of GST registration of the petitioner were dropped by means of an order dated 19.02.2024, issuance of a fresh show cause notice on 18.03.2024 on a new set of allegations, is unreasonable. Further, the show cause notice dated 18.03.2024 refers to a letter dated 16.03.2024 received from D.G.G.I. Lucknow Unit, according to which the firm was found to be non existing but regarding supportive documents attached for case sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the letter dated 16.3.2024 to the petitioner, denies adequate opportunity of hearing to the petitioner. Further, a bare perusal of the impugned cancellation order dated 04.04.2024 indicates that the Assistant Commissioner, State Tax, Sector-3 Gonda has started the order with the narration that he had been directed by the Additional Commissioner, Grade-1, State Tax, Ayodhya Zone, Ayodhya to immediately cancel the GST registration of the petitioner. Additional Commissioner, Grade-1 is an officer higher in rank to the Assistant Commissioner, State Tax - the authority which has passed the cancellation order and he is an officer even higher in rank than even the appellate authority Additional Commissioner, Grade-2 (Appeal), State Tax, Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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