TaxTMI 
TaxTMI 
2022 (5) TMI 861
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....or the records pertaining to the Petitioner's case and after going into the validity and legality thereof to quash and set aside (i) order for cancellation of registration dated 17.03.2021 passed by Respondent No.4; (ii) impugned order dared 27.04.2021 passed by the Respondent No.3; and (iii) impugned order dated 02.03.2022 passed by Respondent No.2. (b) Your Lordships be pleased to issue a writ of Mandamus or any other appropriate writ in the nature of Mandamus ordering and directing the Respondents to forthwith withdraw restore the registration of teh Petitioner under CGST Act; (c) That pending the hearing and final disposal of the above Petition, this Hon'ble Court be pleased to direct the Respondents by an interim order and injunction of this Hon'ble Court to forthwith make the GSTN registration No.24AAICA0476H1ZU operative provisionally and permit the Petitioner to file its GST returns from March 2021 onwards, on such terms and conditions as may deem fit to this Hon'ble Court; (d) An ex-parte ad-interim relief in terms of prayer (d) above may kindly be granted; (e) Such other and further order or orders as may be deemed just and proper in th....
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....Pole, Manek Chawk, Ahmedabad, Gujarat,380001 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 In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts. 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 13/03/2021 at 01.55 AM. 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 07/03/2021 Place: Gujarat Date: 07/03/2021 Chandrakant Chhaganlal Solanki Superintendent Ghatak-34 (Pal): Range - 8: Division -4: Gujarat" 4.4 The writ applicant had submitted its reply on 12.03.2021 thereby drawing attention of th....
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....ayable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/ UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place : RANGE - PALANPUR-I Date: 17/03/2021 Chandrakant Chhaganlal Solanki Superintendent Ghatak-34 (Pal)" 4.6 Being aggrieved by the aforesaid action of the respondent authority cancelling the registration of the writ applicant company, an application for revocation of cancellation of registration came to be filed by the writ applicant on 05.04.2021. The writ applicant company submitted various documents more particularly, with regard to the new addresses as approved by the department in the original registratio....
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....ted to furnish a reply to the notice within null working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 16/04/2021 at 15:30 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. Renwat Singh Rathore Assistant Commissioner Ghatak 34(Pal)" 4.8 The writ applicant submitted its reply on 12.04.2021. The respondent No.3 without appreciating the reply of the writ applicant company, proceeded to pass the order of rejection of application seeking revocation of cancellation of GSTN registration. The aforesaid order dated 27.04.2021 passed by the respondent No.3 reads thus: "Form GST REG-05 [See Rule 9(4)] Reference Number: ZA240421185751O Date: 27/04/2021 To ABANS COMMODITIES (I) PRIVATE LIMITED 1,439/2, Sankdi Sheri, Near Khetarpal Ni Pole, Manek ] Chawk, Ahmedabad, Gujarat, 380001 GSTNIN (if available) : 24AAICA0476H1ZU Order for Rejection of Application for Revocation of Cancellati....
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....passed by the Assistant Commissioner. It was submitted that the order is passed on the basis of surmises and conjectures without any documentary evidence or any material whatsoever being produced or referred to by the Assistant Commissioner. It was therefore specifically contended that both the orders passed by the Assistant Commissioner and the Superintendent cancelling the registration is in complete violation of basic principles of natural justice. Upon hearing the learned counsel appearing for the respective parties as well as upon perusal of the record, the Additional Commissioner (Appeals) vide order dated 02.03.2022 proceeded to reject the appeal thereby confirming the order of rejection of application for revocation. Thus, the writ applicants have approached this Court seeking relief as prayed for. 5. We have heard Mr. Prakash Shah, the learned Senior Counsel assisted by Mr. Dhaval Shah, the learned advocate appearing for the writ applicants and Mr. Nikunt Raval, the learned Standing Counsel appearing for the respondent authorities. 6. The only question that falls for our consideration is whether the order of cancellation of registration and the order passed by the ap....
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....ecisions of this Court being passed in similar set of facts of the cases, the respondent authorities have acted in gross violations of provisions of the Act and Rules framed thereunder. He further submitted that at the very first stance of issuing the show cause notice, the registration has been suspended with retrospective date. The opportunity provided by the Superintendent to respond to the show cause notice seeking cancellation is an empty formality in as much as no proper specific details are furnished in the show cause notice. In fact, the show cause notices are issued during the surge of Covid-19 pandemic in the month of March, 2021. Due to prevailing circumstances, the writ applicant had specifically requested for personal hearing through virtual mode. Inspite of such specific request being made, the respondent authority had overlooked such request and without granting any opportunity of hearing through video conferencing, had proceeded to pass the order for cancellation of registration. The respondent authority while passing such order of cancellation of registration, had referred to the material which was never disclosed to the writ applicant in the show cause notice. Mr.....
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....rative and therefore, there is clear violation of the provisions of Section 29(2)(e) of the CGST Act, 2017. He further submitted that the writ applicant company is engaged in passing the fake ITC by way of fraud. It is in this peculiar facts and circumstances, the adjudicating authority had valid reason to not to entertain the application for revocation and thus submitted that such orders passed in conformity of the procedure prescribed under Rule 43 of the CGST Rules, 2017 may not be interfered with. Lastly, he submitted that since the investigation is in progress, which involves around 68 units connected to Abans Group of Companies, directly or indirectly registered under the various commissionerates spreaded all over India, the investigation may consume more time. He therefore submitted that restoration of registration may facilitate circular trading and passing of over huge amount of ITC without the units being actually in operation and therefore, this Court may not exercise discretion under Article 226 of the Constitution of India. He therefore, prayed to not to entertain this batch of writ applications. 10. We have heard the learned counsels appearing for the respective pa....
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...., having informed that the said tax payers did not hold any ground for revocation of cancellation of registration. 11. At this stage, it would be appropriate to refer to the decision rendered by this Court in the case of Aggarwal Dyeing and Printing Works Vs. State of Gujarat and Ors., Special Civil Application No.18860 of 2021 and allied matters, decided on 24.02.2022. In the aforesaid batch of writ applications, the show cause notices seeking cancellation of registration of dealers so issued lack material particulars and this Court further found that final orders of cancellation of registration so passed were bereft of any reasons. This Court allowed the aforesaid writ applications solely on the ground of violation of principles of natural justice and had further quashed and set aside the consequential final orders cancelling the registration with a liberty to the respondent authority to issue fresh Notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing and to pass speaking orders on merits. This Court had also directed the respondent authorities to cure the technical glitches and to issue a show cause notice in....