TaxTMI 
TaxTMI 
2022 (4) TMI 864
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....following reliefs: "a. Direct Respondent no.3 to revoke cancellation of the registration of the writ applicant bearing no. 24AEXPA3306CIZZ b. Direct Respondent no.2 to consider the Appeal for Revocation the cancellation of Respondent dated 17.07.2021 filed by the writ applicant on merits c. Direct Respondent no.3 to accept and consider the Application for revocation of registration by the writ applicant within a period of 14 days from the date of application. d. Award costs of the writ application and orders thereon; and e. Grant such further and other interim reliefs, as this Hon'ble Court may deem fit and proper in the present nature and circumstances of the case." 4. The summary of facts of the case as pleaded by the writ applicant in the lead matter are as under : 4.1 The writ applicant is a sole proprietary concern and is engaged in the business of manufacturing of dyeing and printing fabrics. The writ applicant was a registered dealer holding GSTIN registration no. 24AEXPA3306C1ZZ, under the provisions of the Gujarat Goods and Service Tax Act, 2017 (for short 'the Act, 2017') with effect from 04.08.2017. The copy of such regi....
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....ails of allied matters, as under : Case no. Registration no. details (dated). Show cause notice (dated) Reasons assigned. Order of cancellation of registration (dated). Reasons recorded in order. Returns filed/ tax paid. Appeal filed, if any. SCA no. 1169 of 2020 24ANFPG0506M1ZB Dated 30.03.2021 06.09.2021 Registration obtained by means of fraud, willfull misstatement or suppression of facts. 25.10.2021 Registration obtained by means of fraud, willfull misstatement or suppression of facts. No Appeal. SCA no. 2263 of 2022. 24AAUPY0725C1ZL Dated 15.09.2018 24.05.2019 Not filed returns for continuous period of six months. 29.06.2019 Not filed returns for continuous period of six months. Claims to have file returns manually and also paid tax. Application dated 12.09.20 19 seeking revocation pending. Appeal rejected vide order dated 09.07.2021, on ground of delay of 17 months. SCA no. 3140 of 2022 24AAFFTS101Q1Z1 07.07.2018 19.06.2019 Not filing returns for continues period of six months. 27.06.2019 Sought time to file reply however, order passed without providing reasons. Application dt. 29.06.2019, seeking rev....
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....otified today so as to understand from Mr. Devang Vyas, the learned A.S.G. assisted by Mr. Utkarsh Sharma, the learned A.G.P. as to what mechanism the department would like to evolve so as to cure the problem of issuing show cause notices containing no specific particulars and also the final orders that are being passed cancelling the registration under the GST Act. Mr. Vyas submitted that he has taken up the issue very seriously with the department and within a short period of time, this problem shall be taken care of. Mr. Vyas prays for a week time to put forward a concrete proposal, which should take care of this issue of vague show cause notice and vague final orders of cancellation of registration. 2. We have been given to understand that the portal is not permitting the concerned officer to insert the material particulars or necessary information to make any show cause notice or any final order, a speaking order or a meaningful order. If the problem is in the portal, then our suggestion is that a show cause notice as well as the final order should be passed on a paper like any other order which any authority or a Court of law passes. Such show cause notice or order s....
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....Act. The related provisions for certificate of registration and it's cancellation, under the said Act are as under : • Section 2(107) defines the term "taxable person" means a person who is registered or liable to be registered under Section 22 or Section 24. • Chapter VI pertains to Registration. Section 22 provides for person liable for registration. Section 23 pertains to person who shall not be liable for registration whereas section 24 provides for compulsory registration in certain cases specified therein. Section 25 provides application to be made within period of thirty days and prescribes procedure to be followed for registration. Section 26 provides deemed registration. • The Gujarat Goods and service Rules, 2017 has come into effect from 22nd June, 2017. Chapter III deals with subject "Registration". Rule 8 provides for Application for registration. Rule 10 provides for Issue of registration certificate. Rule 16 provides for Suo Moto registration. • Section 29 confers power upon the Proper Officer for cancellation of Registration. Section 30 provides for revocation of cancellation of registration. Against the aforesaid ....
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....turns for a continuous period of six months; h) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; i) registration has been obtained by means of fraud, willful misstatement or suppression of facts. 9.2 The procedure for cancellation of registration can be summarized as under: i. A person already registered under any of the existing laws (Central excise, Service tax, VAT etc.), but who now is not liable to be registered under the GST Act has to submit an application electronically by 31st December 2017, in FORM GST REG-29 at the common portal for the cancellation of registration granted to him. The Superintendent of Central Tax Cancellation of Registration in GST 12 GST FLYERS shall, after conducting such enquiry as deemed fit, cancel the said registration. ii. The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under Central Goods and Services Tax Act. iii. In the event, the Superin....
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....ancellation: i. When the registration has been cancelled by the Proper Officer (Superintendent of Central Tax) on his own motion and not on the basis of an application ,then the registered person, whose registration has been cancelled, can submit an application for revocation of cancellation of registration, in FORM GST REG-21, to the Proper Officer (Assistant or Deputy Commissioners of Central Tax), within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: ii. However, if the registration has been cancelled for failure to furnish returns, application for revocation shall be filed, only after such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. iii. On examination of the application if the Proper Officer (Assistant or Deputy Commissioners of Central Tax) is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation ....
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....ication of same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice. This Court is bound by the said judgments hereinafter referred to. The necessity of giving reason by a body or authority in support of its decision came for consideration before the Supreme Court in several cases. Initially, the Supreme Court recognized a sort of demarcation between administrative orders and quasi-judicial orders but with the passage of time the distinction between the two got blurred and thinned out and virtually reached a vanishing point in the judgment of the Supreme Court in A.K. Kraipak v. Union of India, (1970) 1 SCR 45. The Hon'ble Supreme Court vide judgments in the cases of Ravi Yashwant Bhoir v. District Collector Raigad, (2012) 4 SCC 407, Sant Lal Gupta v. Modern Cooperative Grouop Housing Society Limited, (2010) 13 SCC 336; Kranti Associates Private Limited v. Masood Ahmed Khan, (2010) 9 SCC 496; Abdul Ghaffar v. State of Bihar, (2008) 3 SCC 258, has expanded the horizon of natural justice and reasons have been treated part of the natural justice. It has gone to the extent in holding that reasons are heart and soul of the order. The ab....
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....ust be cogent, clear and succinct. A pretence of reasons or 'rubber-stamp reasons' is not to be equated with a valid decision making process. m. It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision making not only makes the judges and decision makers less prone to errors but also makes them subject to broader scrutiny (See David Shapiro in Defence of Judicial Candor (1987) 100 Harvard Law Review 731-737);. n. Since the requirement to record reasons emanates from the broad doctrine of fairness in decision making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See (1994) 19 EHRR 553 at 562 para 29 and Anya v. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, "adequate and intelligent reasons must be given for judicial decision." o. In all common law jurisdictions judgments play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision is of the essence a....
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....tral Goods and Services Tax Rules, 2017. The notice dated 18th September, 2018 referred to above reads as under : "Form GST REG-17 [See Rule 22(1)] Reference Number : ZA240918027128D Date : 18/09/2018 To Registration no. (GSTIN/Unique ID) : 24AEXPA3306 SANJEEV PREM AGGARWAL SURVEY NO.230, OPP. MARIYA BANK, B/H RANIPUR VILLAGE,NAROL, Ahmedabad, Gujarat 382405. 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. Any Tax payer other than composite taxpayer has not filed returns for a continuous period of six months. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 27/09/2018 at 12:42. 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 mer....
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....t the country that before rejecting the prayer for condonation of delay in filing the appeal or application, opportunities are given to the appellants or petitioners, as the case may be, to be heard on the question whether such delay be condoned. Opportunities to be heard are also the contesting respondents in such appeals. In different statutes given to where power has been vested in the Appellate authority to condone the delay in filing such appeals or applications, there are no specific provisions in those statutes saying that before such delays are condoned the appellants or the applicants shall be heard, but on basis of practice which has grown during the years the courts and quasi-judicial authorities have been hearing the appellants and applicants before dismissing such appeals or applications as barred by limitations. It can be said that courts have read the requirements of hearing the appellants or the applicants before dismissing their appeals or applications filed beyond time on principle of natural justice, although the concerned statute does not prescribe such requirement specifically." 15.1 The Appellate authority ought to have appreciated that the writ applicants ....
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....al form containing all the material particulars and information therein to enable the dealer to effectively respond to the same. Such show cause notice in physical form shall be dispatched to the dealer by the RPAD. In the same manner, the final order shall also be passed in physical form containing all necessary reasons and the same shall be forwarded/communicated to the dealer by way of RPAD. Any lapse in this regard, henceforth shall be viewed very strictly. We are saying so because this Court has been fedded up with unnecessary litigation in this regard. 18. Our final conclusion are as under: 18.1 Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause notice as well as in the final order of cancellation of registration that may be passed, the authority concerned shall issue an appropriate show cause notice containing all the necessary details and information in a physical form and forward the same to the dealer by RPAD. In the same manner, when it comes to passing the final order, the same shall also be passed in a physical f....