9911796707
TMI Blog2024 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... merits. However, no date of a personal hearing was communicated to the petitioner. As noted, the SCN does not mention any appointed date or time for a personal hearing - the decision of the proper officer to cancel the petitioner s GST registration with retrospective effect falls foul of the principles of natural justice. The petitioner also questions the grounds on which the petitioner s GST registration was cancelled. According to the SCN, the petitioner s registration was proposed to be cancelled as the petitioner s address was not traceable. However, the petitioner has annexed a copy of an electricity bill reflecting the same address. The present petition is disposed off by directing that the impugned cancellation order shall take effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the proper officer was not satisfied with the petitioner s application. The only reason set out in the said notice dated 28.05.2022 reads as under: Cancellation Details Others (Please Specify) - MISMATCH OF ITC IN 3B/2A . 4. The petitioner was called upon to file a reply to the said notice dated 28.05.2022 on or before 06.06.2022. The petitioner did not respond to the said notice. Consequently, the application for cancellation of petitioner s GST registration was rejected by an order dated 15.06.2022. Curiously, the order dated 15.06.2022, rejecting the petitioner s application indicates that the petitioner had furnished a reply. On the same date and time, that is on 15.06.2022 the proper officer issued another Show Cause Notice (the SCN) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the SCN mentioned that in the event the petitioner did not appear for a personal hearing at the appointed date and time, the case would be decided ex-parte on the basis of available records and on merits. However, no date of a personal hearing was communicated to the petitioner. As noted, the SCN does not mention any appointed date or time for a personal hearing. 9. In view of the above, the decision of the proper officer to cancel the petitioner s GST registration with retrospective effect falls foul of the principles of natural justice. 10. The petitioner also questions the grounds on which the petitioner s GST registration was cancelled. According to the SCN, the petitioner s registration was proposed to be cancelled as the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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