9911796707
TMI Blog2024 (10) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... k of opportunity for the petitioner to respond and be heard before the cancellation - violation of principles of natural justice - HELD THAT:- It is seen that the impugned SCN does not propose the cancellation of petitioner no. 1 s GST registration with retrospective effect from 01.07.2017. Plainly, if it is the respondents contention that petitioner no. 1 s principal place of business has been at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. JUSTICE SACHIN DATTA For the Petitioners Through: Mr. A.K. Giri, Mr. D.P. Singh, Mr. Mohit Raj Mr. Sanjeev Chopra, Advs. For the Respondents Through: Mr. Udit Malik Mr. Vishal Chanda, Advs. ORDER PER 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioners has filed the present petition impugning an order dated 31.03.2023 (hereby the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned SCN, that is with effect from 14.03.2023. 6. The learned counsel appearing for the respondents submits that petitioner no. 1 s principal place of business was attached by the secured lenders under the provisions of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (hereafter SARFAESI Act) and therefore, petitioner no. 1 cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1 did not carry on its business from the said premises since inception. 9. It is also relevant to note that although the impugned SCN called upon the petitioner to appear for personal hearing before the proper officer, however, no date or time was fixed for personal hearing. Thus, in effect, the petitioners were also not afforded an opportunity of being heard. 10. In view of the above we set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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