9911796707
TMI Blog2024 (7) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals of the petitioner, the respondent authorities will not be able to exercise the revisional power under section 108 of the GST Act. Therefore, the impugned order passed by the Appellate Authority as well as the order of cancellation of registration are required to be quashed and set aside. Accordingly, the matter is remanded back to the Assessing Officer at the show cause notice stage. The Assessing Officer shall provide detailed reason for cancellation of registration of the petitioner, if not supplied earlier within a period of two weeks from today i.e. on or before 18.03.2024 - petition alowed by way of remand. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was cancelled vide order dated 11.3.2022, with effect from the same date. 2.4 The total liability of the tax extended to the tune of Rs. 13,13,725/-. However, during the year 2020, due to the pandemic, the business of the petitioner was severely affected and the petitioner was in a financial crunch and thereby, the Appeal could not be filed within the time provided under Section 107 (4) of the Act. However, the Appeal was preferred before the respondent No. 2 on 5.1.2024 under Section 107 of the Act. 2.5 That on 25.1.2024, a personal hearing was granted. The authorized representative on behalf of the petitioner appeared and stated that because of covid pandemic, the dues wee not paid and now, that they have engaged the consultant and wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntation and execution of order passed by the appellate authority dated 25.1.2024 (Annexure-F) as well as the order dated 11.3.2020 (at Annexure-C) cancelling the registration certificate of the petitioner and further be pleased to direct the respondents to forthwith restore the registration certificate of the petitioner. D. Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case. 3. Heard learned advocate Mr. Hiren Trivedi for the petitioner and learned advocate Mr. Siddharth Dave for the respondents. 4. Learned advocate Mr. Hiren Trivedi for the petitioner, while assailing the impugned orders, has made the following submissions : (i) That the order passed by the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was never responded and thereby, the impugned show cause notice as well as the order passed thereon cannot be said to be in any way illegal and thereby, a request is made not to entertain the present petition. (ii) That even after passing of the order of cancellation of registration, the petitioner has not bothered to file the Appeal within the stipulated time and the same is filed after a delay of almost 4 years. That in absence of any power to condone such a huge delay, the appellate authority is well justified in rejecting the Appeal on the ground of limitation. 5.1 By making above submissions, learned advocate for the respondents has urged this Court to dismissed the petition. 6. We have heard the learned advocates for the respective pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PAD. 18.2 Over a period of time, we have noticed in many matters that the impugned order cancelling the registration of a dealer travels beyond the scope of the show cause notice. Many times, the dealer is taken by surprise when he gets to read in the order that the authority has relied upon some inspection report or spot visit report etc. If the authority wants to rely upon any particular piece of evidence then it owes a duty to first bring it to the notice of the dealer so that if the dealer has anything to say in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, it may be looked into. 18.3 The aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the Coordinate Bench of this Court in the case of M/s. Aggrawal Dyeing Printing (supra). 9. As the Appellate Authority has dismissed the appeals of the petitioner, the respondent authorities will not be able to exercise the revisional power under section 108 of the GST Act. Therefore, the impugned order passed by the Appellate Authority as well as the order of cancellation of registration are required to be quashed and set aside. Accordingly, the matter is remanded back to the Assessing Officer at the show cause notice stage. However, the registration of the petitioner shall remain suspended till the show-cause notice is decided by the Assessing Officer as per the following directions: (i) The Assessing Officer shall provide detail ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
