2021 (11) TMI 269

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.... petition' and 'W.P.No.17524 of 2021' shall be referred to as 'II writ petition', both for the sake of convenience and clarity. 3. Mr.M.D.Thirunavukkarasu, learned counsel for writ petitioner in both I and II writ petitions, Mr.T.N.C.Kaushik, learned Government Advocate for first respondent in I writ petition, Mr.R.Gunalan, learned junior Standing Counsel for second respondent in I writ petition and Mr.Rajnish Pathiyil, learned Senior Panel Counsel for both the respondents in II writ petition are before this Virtual Court. 4. With the consent of all aforementioned counsel, this Court takes up both the main writ petitions. Both the writ petitions pertain to 'Input Tax Credit' ('ITC' for the sake of b....

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.... reference No. DIN-20210759XP000000C598 ' ('II impugned order' for the sake of convenience and clarity) cancelling the writ petitioner's registration. To be noted, the cancellation is under Section 29(2)(a) of CGST Act for alleged contravention of Section 50 of CGST Act. To state with specificity, the cancellation under Section 29(2)(a) is inter alia for alleged non-payment of Rs. 24,75,183/-. 8. Learned counsel for writ petitioner submits that under Section 29(2)(a), an opportunity of being heard ought to have been given before the II impugned order was made, but the same was not given to the writ petitioner. Learned counsel also drew the attention of this Court to a circular being Circular No.145/01/2021-GST issued by &....

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.... a) II impugned notice dated 13.08.2021, bearing reference No. DIN-20210759XP000000C598 is set aside solely for the purpose of personal hearing as ingrained in first proviso to Section 29(2)(a) being given to the writ petitioner; b) Though obvious, it is made clear that no opinion or views are expressed on the merits of the matter and that II impugned order is set aside solely for the purpose of enabling personal hearing being given to the writ petitioner; c) The writ petitioner shall deposit a sum of Rs. 10,00,000/- (Rupees Ten Lakhs only) to the regular CGST account being a portion of demand of Rs. 24,75,183/- within two weeks from today i.e., on or before 08.09.2021. d) If the writ petitioner complies with the....