9911796707
TMI Blog2024 (10) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... regard are not forthcoming in the impugned show cause notice. Further the show cause notice having been issued on 2.2.2024, the petitioner has been granted extremely a short/small period of time upto only 11.00 a.m. on the very next day i.e., 3.2.2024 to not only submit his reply and also appear for personal hearing in the matter. Under these circumstances, the impugned order at Annexure-E dated 16.2.2024 cancelling GST registration of the petitioner is violative of principles of natural justice warranting interference by this Court in the present petition. A perusal of the impugned order at Annexure-J dated 17.4.2024 rejecting the revocation application submitted by the petitioner will indicate that new grounds and reasons have been assig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-REG-19 under section 29 (2) (a) of CGST Act, 2017 dated 16.02.2024 bearing reference no.ZA2902224088275A and issued by the respondent no.1 and enclosed as Annexure-E; iii) Issue a writ of certiorari or any other appropriate writ or order or direction quashing the digitally signed order of rejection of application for revocation of cancellation issued by Assistant Commissioner LGSTO 260 Mangalore dated 17.04.2024 bearing reference no. ZA290424065417B and issued by the respondent no.2 and enclosed as Annexure-J; iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 2. In addition to reiterating the various contentions urged in the petition and referring to the material on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usal of the impugned show cause notice would indicate that except stating that the GST registration of the petitioner had been obtained by fraud, willful misstatement or suppression of fact, necessary particulars, details etc. in this regard are not forthcoming in the impugned show cause notice. Further the show cause notice having been issued on 2.2.2024, the petitioner has been granted extremely a short/small period of time upto only 11.00 a.m. on the very next day i.e., 3.2.2024 to not only submit his reply and also appear for personal hearing in the matter. Under these circumstances, I am of the considered opinion that the impugned order at Annexure-E dated 16.2.2024 cancelling GST registration of the petitioner is violative of principl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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