9911796707
TMI Blog2024 (9) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... order of Cancellation in Form GST REG 19 dated 21st June, 2024 and (ii) a speaking order of Cancellation of Registration dated 20th June, 2024 by way of uploading the same on the GSTIN Portal maintained by the Respondent Department. It is evident from the said order dated 21st June, 2024 that only one line reasoning has been given without substantiating the same with supporting documentary evidences and no appropriate justification whatsoever has been stated in the impugned order which supports and corroborates the reason in the form of invoking the provision of Section 29 (2) (e) of the CGST which has been merely mentioned in the impugned show-cause notice proposing to cancel the registration of the Petitioner. The respondent authorities t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the Impugned Show Cause Notice in Form GST REG-17 dated 30/05/2024 at ANNEXURE - A issued by the Respondent No. 3; (b) quash and set aside separate so-called reasoned Impugned Show Cause Notice dated 01/06/2024 at ANNEXURE- A issued by the Respondent No. 3 and declare the same as null and void; (c) quash and set aside the Impugned Order in Form GST REG-19 dated 21/06/2024 at ANNEXURE A1 passed by the Respondent; (d) quash and set aside separate so-called reasoned Impugned Order dated 20/06/2024 at ANNEXURE - A1 passed by the Respondent; (e) direct the Respondent to restore the Registration bearing number 24BUEPM1764N1ZB and to regularize the filing of the returns and other documents of the Petitioner; (f) pending the admission, hearing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny documents are attached nor has any reason or information been mentioned in the impugned notice. In arbitrary manner, the respondent No.3 issued the impugned notice by invoking Clause (e) of sub-Section 2 of Section 29 of the CGST Act and without granting an opportunity of personal hearing, the respondent suspended the Registration of the Petitioner with immediate effect i.e. from the date of issuance of the impugned show-cause notice. 4.3 Neither any reasons are stated in the impugned show-cause notice nor separate documents were tendered with respect to the same or uploaded on the GSTIN Portal. The impugned notice indicated to file reply within seven days from the date of service of the said notice i.e. before 05th June, 2024. 4.4 The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31st May, 2024 carried out a spot visit at the business premise of the Petitioner but, according to the officers, no business activity was found to be carried out on the said business premise of the Petitioner. According to the business module of the Petitioner, there is no requirement for storage of goods, and moreover, there was a medical emergency in Petitioner's family, and therefore, no one was present when the officers visited the business premises of the Petitioner. Without inquiring with respect to nature of Petitioner's business, the officers came to the conclusion that no business activity is carried at the business premises of the Petitioner. 4.7 It is to be noted that no action was taken by the respondent No.3 for a cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST Rules in Form GST REG-17 and which was sent subsequently to the Petitioner, is still not available on GSTIN Portal. 4.9 On 03rd June, 2024, the banker of the petitioner i.e. Axis Bank intimated the Petitioner about the action of the respondent No.3 and the Petitioner, thereafter, obtained a copy of the said order dated 30th May, 2024 from its banker. On the very same day i.e. 03rd June, 2024, the respondent No.3 sent the said order under Section 83 of the CGST Act to other two banks where the Petitioner has Savings Account viz. HDFC Bank and Kotak Mahindra Bank. In the said orders it was stated that proceeding against the dealer to determine tax/interest/penalty under Section 122 have been initiated and that no debit shall be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the impugned show-cause notice proposing to cancel the registration of the Petitioner. 4.11 On perusal of the impugned order, it is pertinent to note that firstly the respondent has passed an ex parte impugned order as no opportunity of hearing was granted to the Petitioner at any point of time before passing the said impugned Order cancelling the registration certificate; and secondly, the ex parte impugned order do not validate the invoking of the provisions under Clause (e) of sub-Section 2 of Section 29 of the CGST Act for issuing the impugned show-cause notice. 5. The Petitioner therefore, approached this Court by way of present petition. 6. On perusal of the above facts, it is clear that the respondent authorities though ..... X X X X Extracts X X X X X X X X Extracts X X X X
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