9911796707
TMI Blog2025 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... ting his response to the violations detected, it is incumbent upon the authorities to indicate the details or material particulars of such violations. Mere mention of the provision of law which as per the Assessing Authority stands violated, is not enough. Once the petitioner responded to the show cause notice and brought it to the notice of the Assessing Authority that he had not committed any violations and had made all invoices through bank transactions, the least that was required to be done by the Assessing Authority was to consider and dispose of that explanation by giving reasons. It was up to the Assessing Authority to accept or reject the explanation, however, for not accepting the explanation, it was incumbent upon the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 07.06.2023 issued by the respondent No. 3 only quotes Rule 21(b) of CGST Rules, 2017, and does not provide any material particulars of the violations so as to enable the petitioner to respond. It is submitted by the learned counsel for the petitioner that though the notice of show cause was lacking material particulars, yet the petitioner in its own wisdom submitted the reply indicating therein that it had made all the payments through Bank Account No. CC-559 with Jammu and Kashmir Bank. 03. The respondent No. 3 without considering the reply filed in the show cause notice passed the impugned order of cancellation dated 7th June, 2023, without disclosing any reasons. The petitioner filed an appeal before the Appellate Authority which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the show cause notice. This obviously has not been done in the instant case. 06. That apart, once the petitioner responded to the show cause notice and brought it to the notice of the Assessing Authority that he had not committed any violations and had made all invoices through bank transactions, the least that was required to be done by the Assessing Authority was to consider and dispose of that explanation by giving reasons. It was up to the Assessing Authority to accept or reject the explanation, however, for not accepting the explanation, it was incumbent upon the respondent No. 3 to give reasons though brief. 07. In the instant case, this too has not happened. The Assessing Authority has by a single line cancelled the registra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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