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TMI Blog2024 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 directions imposed. This petition is partly allowed by quashing and setting aside the impugned order passed by the Appellate Authority as well as order of cancellation of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.) has issued the guidelines to the respondent-authorities as under: 18. Our final conclusion are as under: 18.1. Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause notice as well as in the final order of cancellation of registration that may be passed, the authority concerned shall issue an appropriate show cause notice containing all the necessary details and information in a physical form and forward the same to the dealer by RPAD. In the same manner, when it comes to passing the final order, the same shall also be passed in a physical f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. We quash and set aside the respective show cause notices of all the writ applications, seeking cancellation of registration as well as the consequential respective impugned orders cancelling registration with liberty to the respondent No. 2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. It is needless to mention that it shall be open for the writ applicants to respond to such notices by filing objections / reply with necessary documents, if relied upon. We clarify that we have not gone into merits of the case. [5] The aforesaid judgement was rendered in the year 2022. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tten reply upon receipt of the detail reasons for issuance of the show-cause notice for cancellation of registration within a period of two weeks from the date of receipt of the reasons. (iv) After receipt of the reply from the petitioner, the respondent authorities shall pass appropriate order in accordance with law after providing opportunity of personal hearing to the petitioner and after considering the reply of the petitioners within a period of four weeks from the date of personal hearing. (v) The aforesaid timeline shall be followed by both the sides. The petitioner shall also cooperate with the respondent-authorities in compliance of the aforesaid timeline for disposal of the show-cause notice by the respondent authorities. [8] In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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