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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 ..... titioner - HELD THAT:- The authority has passed an order dated 31.01.2024 retrospectively cancelling the registration of the appellants. It is found 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE And ( HIRANMAY BHATTACHARYYA , J. ) Ms. Rita Mukherjee, Mr. Abhijat Das, Ms. Aratrika Roy ..for the Appellants Mr. Bhaskar 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 cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted the reply on 31.01.2024 followed by another e-mail on the same date. 7. The authority has passed an order dated 31.01.2024 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 01.02.2024 in Form GST REG-19 and remanding the matter back to the Original Authority who is directed to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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