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TMI Blog2024 (9) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... avail credit of Input Tax paid on inputs and can pay Goods & Service Tax in regard to the output supplies, in accordance with law; D. Your Lordships may be pleased to quash and set aside Order for cancellation of GSTIN 24ADHPC7739C1ZU (if any); E. Your Lordships may be pleased to grant an ex-parte, ad interim order in favour of the petitioner herein in terms of prayer clause 'C' & 'D' hereinabove; F. Your Lordships may be pleased to grant such other and further relief/(s) that may be deemed fit and proper in the interest of justice in favor of the Petitioner; G. Your Lordships may be pleased to issue appropriate writ quashing and setting aside Order-in-Original No. 03/GST/REG/GNR/YMR/2023-24 dtd. 25/04/2024 issued on 10/05/2024 (Annexure 'T'); H. Your Lordships may be pleased to issue appropriate writ quashing and setting aside Order-in-Original No. 13/GST/REG/GNR/YMR/2023-24 dtd. 02/07/2024 issued on 02/07/2024 (Annexure 'U')." 3. The petitioner was registered with Commercial Tax Department vide Registration Certificate under Value Added Tax Act having Registration No.TIN-24060302136 prior to 01st July, 2017. 3.1 With effect from 01st July, 2017 Goods & Service Tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 190528471 dated 24th January, 2019 informing that petitioner has been served with an order having Reference No. ZA240119095062P approving the application for cancellation of registration with effect from 24th August, 2018. As per the order dated 29th January, 2019, GST No. 24ADHPC7739C2ZT was cancelled with reference to ARN AA2401190528471. 3.12 The petitioner thereafter received registration certificate in Form GST REG - 06 bearing registration No. 24ADHPC7739C1ZU on 08th February, 2019. 3.13 The petitioner thereafter requested the Department to activate old GST number 24ADHPC7739C1ZU on 22nd February, 2019 so as to enable the petitioner to file return and pay interest and late fee. 3.14 The respondent issued show-cause notice for cancellation of registration number for 24ADHPC7739C3ZS in Form GST REG - 17. 3.15 Another notice seeking clarification in relation to suo motu cancellation was issued on 27th May, 2020. 3.16 The petitioner thereafter received show-cause notice dated 06th June, 2020 for assessment under Section 63 of the Gujarat Goods & Service Tax Act with regard to GST No. 24ADHPC7739C1ZU for tax period September, 2018 to March, 2019 and summary was issued, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Government Pleader Mr. Chintan Dave for the respondent No.1 and learned advocate Mr. P.Y. Divyeshvar for the respondent Nos. 3 and 4. 2. Learned advocate Mr. D.K. Trivedi for the petitioner in view of our Oral Order passed in the first session, has placed on record the draft amendment at 02:30 PM today by which the authors of the orders dated 10.05.2024 and 02.07.2024 are to be joined as respondent Nos. 5 and 6. The same is allowed in terms of the draft. To be carried out forthwith. 3. On perusal of the orders dated 10.05.2024 and 02.07.2024 passed by the newly added respondent No. 5 and 6 respectively, it is apparent that both the orders are contradictory. In order dated 10.05.2024 it is stated that the registration of the petitioner was cancelled due to technical glitch whereas, in the order dated 02.07.2024, it is stated that the petitioner applied for cancellation and as such, the same was approved and the order GST No. GSTIN 24AHDPC7739C1ZU was cancelled. 4. We direct both respondent Nos. 5 and 6 to explain the contents of the orders dated 10.05.2024 and 02.07.2024. We also direct them to explain as to how they came to know about any Oral Order, though no Oral O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has placed on record details of filing of Form GSTR-1 and GSTR-3B for the F.Y. 2017-18 and 2018-19 upto August, 2019, which shows that the petitioner has filed both the Returns in GST No. 24ADHPC7739C1ZU on ending of month of August, 2019. 5. Learned advocate Mr. Trivedi for the petitioner submitted that the respondent authority cancelled the GST No. 24ADHPC7739C1ZU instead of GST No.24ADHPC7739C3ZS and thereby has caused inconvenience to the petitioner to claim the ITC and to file returns and taxes online. It was submitted that the respondents, in the affidavit-in-reply dated 08th August, 2022, has stated that GST Registration No. 24ADHPC7739C1ZU was cancelled due to technical glitch as the cancellation order dated 08th February, 2019 was issued by the Range Superintendent, Range-3, Gandhinagar Division and the ARN No. AA2401190528471 dated 24th January, 2019 appears to be related to cancellation of Registration No. 24ADHPC7739C2ZT. 5.1 It was, therefore, submitted that the Respondent - Department, by considering the application of the petitioner to cancel GST No. 24ADHPC7739C2ZT, cancelled the GST registration number which was issued provisionally being GST No. 24AD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST No. 24ADHPC7739C2ZT. 12. The second affidavit-in-reply filed on 24th July, 2024 and Order-in-Original dated 02nd July, 2024 appears to be based upon the fact that the petitioner made an application for cancellation of GST number with acknowledgment number. However, there is no reference to the said acknowledgment number AA2401190528471 to point out that said application of the petitioner for cancellation of GST No. 24ADHPC7739C1ZU. 13. From the details of GST Returns in Form GSTR-1 and GSTR-3B filed by the petitioner in the month of August, 2019 after revival of GST No. 24ADHPC7739C1ZU and the details of filing of the Returns by the petitioner under GST No. 24ADHPC7739C1ZU, it appears that the said GST number is confirmed by the respondent on 08th February, 2019 and could not have been cancelled. 14. In such circumstances, it is apparent from the record that the petitioner has never filed an application for cancellation of GST No. 24ADHPC7739C1ZU. 15. In view of the foregoing reasons, the petition succeeds and the impugned action of the respondent authorities cancelling GST No. 24ADHPC7739C1ZU is hereby quashed and set aside. The cancellation order passed by the respondent a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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