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TMI Blog2024 (12) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Prosad Banerjee, Mr. Abhradip Maity ..for the Respondents ORDER 1. This intra court appeal by the writ petitioners is directed against the order dated 25th June, 2024 in WPA 11277 of 2024. 2. In the said writ petition the appellants had challenged an order of cancellation of the registration under the provisions of CGST Act, 2017 primarily on the ground that it is in violation of the princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2024 retrospectively cancelling the registration of the appellants. 8. We find from the impugned order dated 01.02.2024 that it is in statutory format being Form GST REG-19. However, the statutory format does not give any reasons as to why the appellants' registration has to be cancelled that too with retrospective effect from 18.12.2021. 9. The assessee would state that they have not receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afford an opportunity of personal hearing to the appellants assessee, peruse the document produced and take a fresh decision on merits and in accordance with law. If the authority is of the opinion that inspection of the place of business is required, he may do so and it can also be a surprise inspection. 13. This discretion is left to the authority. 14. The authority is directed to fix the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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