9911796707
TMI Blog2024 (8) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to any of those objections and without assigning any reasons in the order, had directed cancellation of registration of the petitioner. Such an order, without assigning reasons and without considering the objections of the petitioner, is a clear violation of the principles of natural justice and requires to be set aside. The impugned order of the 1st respondent is set aside - the writ petition is disposed off. - HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE HARINATH.N For the Petitioner: V Siddharth Reddy For the Respondent: Y V Anil Kumar (Central Government Counsel), Y.N. Vivekananda ORDER PER HON BLE SRI JUSTICE R. RAGHUNANDAN RAO Heard Sri V. Siddharth Reddy, learned counsel appearing for the petitioner, Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned Senior Counsel Sri V. Bhaskara Rao, representing Sri V. Siddharth Reddy, learned counsel appearing for the petitioner, is as follows: a) The order of cancellation does not contain any reasons and there is no mention as to whether the objections of the petitioner dated 17.10.2023 had been considered at all or not. b) The Assistant Commissioner (ST), Tirupathi-III Circle, Tirupathi, is said to have addressed a letter dated 11.10.2023 to the 1st respondent stating that the petitioner, by utilizing the services of another registered dealer, had been evading payment of tax and had been creating false invoices under which ineligible input tax credit could be claimed. c) The actual reason for cancellation is the letter of the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration of the petitioner. Such an order, without assigning reasons and without considering the objections of the petitioner, is a clear violation of the principles of natural justice and requires to be set aside. 8. Accordingly, this writ petition is disposed of. The impugned order in Ref. No. ZA371123025707O, dated 14.11.2023 in Form GST REG-19 of the 1st respondent is set aside. However, this would not preclude the 1st respondent from taking any steps against the petitioner, if there is any violation of the provisions of the CGST Act. Needless to say, the registration of the petitioner will be restored. There shall be no order as to costs. 9. As a sequel, pending miscellaneous applications, if any, shall stand closed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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