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TMI Blog2024 (8) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... gned orders. Thus, no purpose will be served for granting time to Respondents to file any Affidavit-in-reply and in any case, Respondents had enough time to file reply. The impugned order set aside - petition disposed off. - K.R. SHRIRAM AND JITENDRA JAIN, JJ. For the Petitioner : Mr. Sham Walve i/b. Ms. Smita Thakur. For the Respondents : Mr. Y. R. Mishra a/w. Ms. Mamta Omle. P.C. 1. Mr. Mishra is seeking one week s time to file Affidavit-in-reply. Mr. Walve states that Petitioner was served in June 2024, soon after the petition was lodged on 14th June 2024. Mr. Walve also states that there is an Affidavit of service of one Smita Thakur affirmed on 22nd June 2024, confirming service. 2. Having heard Mr. Walve and considering the averment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner s GST Registration. A personal hearing was also requested. 6. Respondent No. 3 without complying with the request made by Petitioner proceeded to pass the order dated 17th May 2022. Respondent No. 3 did not provide the documents asked for and also did not give any personal hearing. 7. Mr. Walve in fairness states that there is an enquiry being conducted by GST department under Section 70 of the GST Act, 2017, i.e., by the Anti-Evation Department. At the same time Mr. Walve states that just because an enquiry is being conducted will not excuse Respondent No. 3 from following the principle of natural justice. 8. Aggrieved by the order of Respondent No. 3, Petitioner preferred an appeal before Respondent No. 2 which appeal, by order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In the present case, the registration was cancelled by the impugned order of the adjudicating authority, w.r.t. conditions no. (e) enumerated under Section 29(2) of CGST Act, 2017. The reasons of such ground are stated in above referred letter F.No. V/CGST/MS/AE/Gr.09/CIU-557/Magic Gold/1913/2022 dated 11.01.2023 issued by Deputy Commissioner (AE) CGST CEX Mumbai South, wherein it has been informed that ICU Intelligence No. CIU/MZ/557/2022 dated 29.04.2022 was received from PCCO, Mumbai Zone that M/s. Magic Gold Jewellery Private Limited, GSTIN 27AAJCM9903E1ZB (Director Shri Mangilal D. Kothari) has availed fake ITC to the tune of Rs.9.57 Cr from the fake firm, details of the same are extracted in Para 14 above. 9. Therefore, it is quite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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