9911796707
TMI Blog2024 (12) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciples of natural justice - HELD THAT:- From the perusal of the documents attached with the petition, it appears that a show cause notice for cancellation of registration was issued by the department on 08.05.2023, in response to which reply was filed by the petitioner on 09.06.2023. Thereafter, another show cause notice was issued on 08.08.2023, in response to which order dated 22.08.2023 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Singh - Advocate For the Respondents No.2 to 5 : Shri Praveen N. Surange - Advocate ORDER PER: JUSTICE ANAND PATHAK Heard finally with the consent of the parties. 2. Present petition is preferred under Article 226 of the Constitution of India taking exception to the order dated 29.02.2024 (Annexure P/1) passed by the Joint Commissioner (Appeal), whereby the appeal preferred by the appellant agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that if cost is imposed and chance is given for revocation of registration and to start business again, then he would not be prejudicially affected and he would start his business again. 5. Learned counsel for the respondents referred different provisions viz. Section 25, 29 and 30 of the the Central Goods and Services Tax Act, 2017 and Rule 21 (a) and (h), Rules 22 and 23 of the Central Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was very much provided but thereafter order was passed. However, question is that the petitioner is facing adversity and wants to go again into the main stream of tax regime, therefore, it would be in the interest of department/revenue also to take the petitioner into regular main stream as part of formal economy, so that he may conduct business while giving regular tax to the authority. 6. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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