9911796707
TMI Blog2024 (7) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration, was cancelled. The petitioner also impugns the Show Cause Notice dated 17.04.2023 (hereafter the impugned SCN) pursuant to which the impugned order was passed. 4. The petitioner claims that the impugned SCN was issued solely on the basis of the communication received from the other department without the Proper Officer being independently satisfied of the same. It is contended that the such a show cause notice could not be issued on the dictates of another authority. 5. The petitioner also relies upon the decisions of this Court in Sant Ram v. Delhi State GST & Ors.: Neutral Citation No. 2023:DHC:8838-DB; M/s. Green Polymers v. Union of India & Ors: W.P.(C) 13941/2023 decided on 20.10.2023; the decision of the Tripura High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the petitioner did not avail of the opportunity of filing any reply or appearing before the Proper Officer. Consequently, the Proper Officer issued the impugned order on the basis that the petitioner was not existent at the given place of business. The impugned order notes that neither any reply in response to the impugned SCN was filed nor was there any representation on behalf of the petitioner on the appointed date. 10. The petitioner contends that it had a filed reply to the impugned SCN on 27.04.2023. The same is incorrect and is based solely on the reference to a reply dated 27.04.2023 made in the impugned order. The aforesaid reference is erroneous and finds mention on account of the erroneous template used for such orders. Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven facts and circumstances of the case, we consider it apposite to set aside the impugned order cancelling the petitioner's GST Registration and permit the petitioner to respond to the impugned SCN. Since the only allegation against the petitioner is that it was found to be non-existent, the petitioner is also at liberty to furnish all documents and material in support of its contention that it continues to be a valid tax entity. 17. Let the response to the impugned SCN along with all relevant material be filed by the petitioner within a period of four weeks from date. The Proper Officer shall consider the same and pass an informed decision after affording the petitioner an opportunity of being heard. 18. We clarify that we have not exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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