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TMI Blog2024 (6) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... and violative of Articles 19 and 21 of the Constitution of India and consequently set aside the impugned proceedings of the 1st respondent in Form GST REG-19, dated 15.07.2023 and pass such other orders deemed fit in the circumstance of the case. 2. The petitioner's case succinctly is thus: (a) Petitioner is a proprietary concern engaged in the business of purchase and sale of iron scrap and petitioner is registered with GSTIN No. 37AFFPF2876K1Z5 on the rolls of 1st respondent. The petitioner has been regularly filing monthly returns and making payment of taxes as per GST Act, 2017 after availing ITC. (b) While so, 1st respondent issued a show cause notice dated 22.06.2023 U/s 29 of SGST Act r/w Rule 21 of CGST Rules, 2017 proposing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly disbelieves the sales. However, without considering all these aspects, the 1st respondent passed the impugned order dated 15.07.2023 cancelling the registration of the petitioner on untenable grounds and also on the grounds which were not raised in the show cause notice. The impugned order is in violation of principles of natural justice as the alleged reports issued by the GST authorities which are the basis for issuing show cause notice were not supplied to the petitioner. It is further submitted that since the petitioner was not properly advised, he could not file a petition U/s 30 of CGST Act, 2017 for revocation of registration. Hence the writ petition. 3. Heard arguments of learned counsel for the petitioner Sri V. Siddharth Redd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices and therefore the petitioner cannot claim non-supply of material and violation of principles of natural justice. He thus prayed to dismiss the writ petition. 6. The point for consideration is whether there are merits in the writ petition to allow ? 7. POINT: As can be seen, the prime contention of learned Government Pleader is that since the petitioner has an alternative remedy U/s 30 of GST Act to file an application for revocation of cancellation or to assail the impugned order in the appeal U/s 107 of GST Act, the writ petition is not maintainable. Per contra, the contention of the petitioner is that required particulars are not furnished in the show cause notice dated 22.06.2023 and thereby principles of natural justice have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or the vires of an Act is challenged. There is a plethora of case law on this point but to cut down this circle of forensic whirlpool we would rely on some old decisions of the evolutionary era of the constitutional law as they still hold the field." 8. Thus, Hon'ble Apex Court held that in certain contingencies viz., when writ petition is filed for enforcement of fundamental rights, or where there has been a violation of principles of natural justice or when the proceedings impugned are wholly without jurisdiction or the vires of an act is challenged, the writ petition could be maintainable in spite of availability of alternative remedy. In the instant case the petitioner banks upon the violation of principles of natural justice to main ..... X X X X Extracts X X X X X X X X Extracts X X X X
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