9911796707
TMI Blog2024 (10) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... ural justice - HELD THAT:- The petitioners are entitled to succeed on the ground that the order cancelling the registration does not spell out any reason for cancelling the registration except making reference to the provisions of Sections 29 and 30 of the CGST / SGST Acts. The impugned orders cancelling the registration are marked as Ext.P2 in both the writ petitions. Without going into question as to the reference to the wrong Form in the show cause notices is a defect in the proceedings, it is required to set aside the orders produced as Ext.P2 (in both the writ petitions) on the ground that they do not spell out any reason for canceling the registration of the petitioners - petition disposed off. - THE HONOURABLE MR. JUSTICE GOPINATH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of Form and not of substance, the proceedings are not liable to be set aside on that ground. It is submitted that the judgment of this Court in W.P(C)No.29807 of 2022 does not apply to the facts of this case as that was a case where this Court had also found that the show cause notice proposing cancellation also did not contain any reason or contained only vague reasons for proposing cancellation of registration. It is submitted that in the facts of the present case, a reading of the show cause notice was issued to the petitioners will show that the reasons for proposing cancellation had been clearly spelt out. The learned Standing Counsel also took pains to establish that the order cancelling the registration does not suffer from any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not such tax and other dues are determined before or after the date of cancellation. In terms of Section 30 of the CGST Act, 2017, the registered person, whose registration is cancelled, may apply for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order through common portal. The effective date of cancellation of your registration is 08/07/2022. In the judgment in W.P(C)No.28018 of 2024, I held as follows:- 4. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, I am of the view that the petitioner is entitled to succeed. Though Ext.P1 show cause notice sets out the reasons for initiation of procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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