9911796707
TMI Blog2024 (7) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... of principles of natural justice - HELD THAT:- It is evident that no reasons are recorded for the conclusion that the petitioner's reply is an after thought and that such reply does not establish existence at the registered place of business at the time of inspection. Such conclusions disclose that the explanation of the petitioner with regard to shifting the place of business was not taken in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Bharathi Street. Since the petitioner had shifted to a new address on the date of inspection on 26.07.2022, the petitioner asserts that the GST registration was cancelled by order dated 01.09.2022. After the application for revocation thereof was rejected, the petitioner filed an appeal and also applied under the amnesty scheme for revocation. Pursuant thereto, by order dated 25.08.2023, the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepts notice for the respondent. He submits that principles of natural justice were complied and that the petitioner's reply was taken into consideration. He further submits that no case is made out for interference under Article 226. 4. On examining the order, it follows that the petitioner's reply was extracted therein. Thereafter, in relevant part, findings were recorded as follows: ADJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the explanation of the petitioner with regard to shifting the place of business was not taken into consideration. Since findings were recorded without assigning reasons in support thereof, the impugned order cannot be sustained. 6. For reasons aforesaid, impugned order dated 19.03.2024 is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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