TaxTMI 
TaxTMI 
2021 (11) TMI 241
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....y/Competent Authority cancelling registration of the petitioner under Section 29 of the U.P. GST Act, 2017 (hereinafter referred to as the Act of 2017) has been upheld. The order of cancellation dated 28.5.2021 passed by respondent no. 4, Assistant Commissioner has also been challenged. It appears from the writ petition that the petitioner, which is a proprietorship concern was engaged in the business of purchase and sale of Iron and Steel Goods. It was registered under the provisions of the Act of 2017 on 15.2.2021. By means of a show cause notice dated 12.5.2021, the petitioner was directed to show cause within seven working days from the date of service of the notice why its registration should not be cancelled. The petitioner submitt....
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.... that after issuance of show cause notice, no opportunity of hearing was granted to the petitioner by the respondent no. 4 and neither any date was fixed for hearing nor the petitioner was called to place its case before the respondent no.4. It is contended that this paragraph has not been replied by the respondents in the counter affidavit. It is, therefore, contended that the order impugned cancelling registration of the petitioner having been passed without affording an opportunity of hearing to the petitioner in violation of first proviso to sub-section (2) of Section 29 of the Act of 2017 is a nullity in the eyes of law and deserves to be set aside. It is contended that the order passed in the appeal having failed to notice the avermen....
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....ereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Taxpayer found Non-Functioning/Not Existing at the Principal Place of Business. You are hereby directed to furnish a reply to the notice within Severn working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 12.5.2021. Place: Uttar Pradesh. Date: 12.5.2021 Vinod....
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...., where,- (a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under subsection (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts; Provided that the proper officer shall not ca....
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....p; Date To Registration Number (GSTIN/UIN) (Name) (Address) Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:- 1. 2. 3. ......... You are hereby directed to furnish a reply to this notice within seven working days from the ....
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....rit petition has not been replied. This Court, therefore, cannot but observe that the factum of not giving an opportunity of hearing, and not mentioning the date and time fixed for hearing in the show cause notice has been admitted by the respondents. Though, the learned Standing Counsel has referred to the contents of paragraph-10 of the counter affidavit, which is in fact a reply to paragraph no. 7 of the writ petition, to contend that the opportunity of personal hearing mentioned in the show cause notice is by way of an alternative arrangement where the petitioner has not made any written submission, in the opinion of the Court that contention is fallacious. Where the statute provides for a procedure then the procedure is to be followed ....