9911796707
TMI Blog2024 (9) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... tax credit or refund of tax. The SCN is bereft of any particulars, which would provide any clue to the taxpayer as to the reasons for cancellation of the petitioner s GST registration. The SCN also did not specify any venue, date or time for the petitioner to appear for the personal hearing. It is also material to note that although, the SCN did not propose any action for retrospectively cancelling the petitioner s GST registration, the impugned cancellation order cancelled the petitioner s GST registration from the date when it was granted, that is, with effect from 15.10.2018. It is apparent that the impugned cancellation order is void as it was passed in violation of the principles of natural justice. First, the petitioner was not provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax. 5. The petitioner was called upon to furnish a reply to the SCN within a period of seven working days from the date of service of the SCN. The petitioner was also put to notice that if it fails to appear for a personal hearing on the appointed date and time, the case would be decided ex-parte. However, the SCN did not state any appointed date, time or venue for the petitioner to appear for the personal hearing. In addition to the above, the petitioner s GST registration was also suspended with effect from 26.03.2021 in terms of the SCN. 6. The petitioner filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted on the ground that the petitioner did not appear pursuant to the notice served to the petitioner through the GST portal. 9. It is contended by the learned counsel for the petitioner that the petitioner did not access the portal as his GST was suspended in terms of the SCN on 26.03.2021. 10. The petitioner once again filed an application seeking revocation of the impugned cancellation order. Once again, a Show Cause Notice dated 19.07.2023 was issued to the petitioner proposing to reject the petitioner s application. The reasons set out in the said Show Cause Notice are set out hereunder: - Any Supporting Document - Others (Please specify) - Your application is not found admissible as per the notification No.03/31-03-2023. Hence cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r s GST registration. The SCN also did not specify any venue, date or time for the petitioner to appear for the personal hearing. It is also material to note that although, the SCN did not propose any action for retrospectively cancelling the petitioner s GST registration, the impugned cancellation order cancelled the petitioner s GST registration from the date when it was granted, that is, with effect from 15.10.2018. 14. It is apparent that the impugned cancellation order is void as it was passed in violation of the principles of natural justice. First, the petitioner was not provided any intelligible reasons for proposing to cancel its GST registration and also was not afforded an opportunity of being personally heard. Additionally, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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