TaxTMI 
TaxTMI 
2021 (11) TMI 542
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....ercial Tax, Division-2, Lallitpur i.e. respondent no. 3 (Annexure- no. 2 to the writ petition)as well as impugned order dated 24.3.2021 passed in Appeal No. AD090221005109/21 by the Additional Commissioner, Grade-2 (Appeals), Commercial Tax, Jhansi i.e. respondent no. 2 (Annexure no. 8 to the writ petition). (ii) issue a writ or direction or pass an order in the nature of mandamus directing the respondents not to take any coercive action against the petitioner pursuant to issuance of impugned order." A perusal of the averments in the writ petition reveal that the petitioner was duly registered under the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') having GST TIN No. 09BPXPS6696M1Z9. The certificat....
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....No.(ARN): AA0912201019140 Dated: 21/12/2020 Show Cause Notice for rejection of application for revocation of cancellation of registration. This has reference to your application dated 21/12/2020 regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: 1. Reason for revocation of cancellation - Others (Please specify) - your revocation application not with in time according to act. You are hereby directed to furnish a reply to this notice within null 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 ....
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....ellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. (3) The revocation of cancellation of registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) shall be deemed to be a revocation of cancellation of registration under this Act." Thus, sub-section (1) of Section 30 of the Act enables a registered person, whose registration has been cancelled suo moto by a proper officer, (i) to apply so such officer for revocation of cancellation of registration in the prescribed manner. (ii) within 30 days from the date of service of the cancellation order, and, (iii) subject to the prescribed conditions. Sub-section (2) of Section 3....
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.... reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons. 1. 2. 3. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYY at HH/MM. If you fail to furnish a reply within the stipulated day or you 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. Signature Name of the Proper Officer Designation Juri....
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....he order under dispute, neither is there any factual error nor have the powers granted by the Statute to the proper authority been disregarded. Accordingly, the appeal was dismissed. Therefore, there is no consideration of the proviso to sub-section (2) of Section 30 of the Act in the appellate order. It is, therefore, evident that in the show cause notice for rejection of the application for revocation of cancellation of registration of the petitioner, neither is the period of days specified to furnish its reply to the notice nor is the appointed date and time for personal hearing mentioned in that notice and this fact has not been rebutted in the counter affidavit. Moreover, no opportunity of hearing was provided to the petitioner/a....