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TMI Blog2024 (8) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity to be heard in the proceedings relating to its application for revocation of the impugned cancellation order. And, it is apparent that the petitioner was remiss in not availing the same. However, it is noted that the petitioner was not afforded an opportunity to be heard at the threshold stage as the impugned SCN did not specify the date and time on which the personal hearing was to be scheduled. It is considered apposite that the petitioner may be granted one more opportunity to satisfy the proper officer that it was in existence at the material time and continues to be in existence - petitioner s application for revocation before the proper officer is restored - petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 (hereafter the impugned SCN) calling upon the petitioner to show cause as to why its GST registration should not be cancelled. The petitioner was directed to file a reply within a period of seven working days of the receipt of the impugned SCN and also to appear before the proper officer at an appointed date and time. Additionally, the petitioner s GST registration was suspended with effect from the date of the impugned SCN. 8. Concededly, the petitioner did not reply to the impugned SCN. Consequently, the petitioner s GST registration was cancelled with retrospective effect from 06.11.2021, in terms of the impugned cancellation order passed by the proper officer. The impugned cancellation order indicates that no tax liability was determ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the husband of another Director of the petitioner company expired on 21.04.2023. 13. The petitioner has been afforded sufficient opportunity to be heard in the proceedings relating to its application for revocation of the impugned cancellation order. And, it is apparent that the petitioner was remiss in not availing the same. However, we note that the petitioner was not afforded an opportunity to be heard at the threshold stage as the impugned SCN did not specify the date and time on which the personal hearing was to be scheduled. 14. Considering the mitigating circumstances in this case, we consider it apposite that the petitioner may be granted one more opportunity to satisfy the proper officer that it was in existence at the material ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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