9911796707
TMI Blog2024 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... iculars etc, as regards violation are conspicuously absent and have not been mentioned either in the Show Cause Notice or in the impugned order. So also necessary enquiry in this regard has not been conducted by respondent No. 1 before passing the impugned order and consequently, in the absence of material particulars/details and necessary enquiry by respondent No. 1 as regards alleged violation of the petitioner of Rule 86B having not been conducted, it is opined that the impugned order at Annexure-D dated 07.09.2022 deserves to be quashed and direction be issued to respondent to reinstate/restore the GST registration by reserving liberty in favour of respondent to take necessary action in accordance with law. Insofar as dismissal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 26.08.2022, respondent No. 1 issued a Show Cause Notice to the petitioner calling upon him to appear on 01.09.2022 and to show cause as to why his GST registration should not be cancelled to which petitioner did not submit any reply. Accordingly, respondent No. 1 proceeded to pass the impugned order dated 07.09.2022 cancelling GST registration of the petitioner. Aggrieved by the same, the petitioner filed an appeal, which was dismissed as barred by limitation. Aggrieved by the impugned orders, petitioner is before this Court by way of the present petition. 4. Before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (3) of section 54; or (d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the total output tax liability, applied cumulatively, upto the said month in the current financial year; or (e) the registered person is (i) Government Department; or (ii) a Public Sector Undertaking; or (iii) a local authority; or (iv) a statutory body: Provided further that the Commissioner or an officer authorised by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit. 5. In this context, a perusal of the impugned Show Cause Notice at Annexure-C and the impugned order at Annexure-D will indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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