2022 (7) TMI 760

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....pondent no.3 - Additional Commissioner, Grade-II (Appeal), Trade Tax, Banda. By that order, the appeal authority has confirmed the order dated 20.07.2021 passed by respondent no.4/Assistant Commissioner, Banda Sector Trade Tax, Banda, cancelling the petitioner's registration in exercise of power vested in that authority under Section 29(2) (a) of U.P. Goods and Services Tax Act 2017 (hereinafter referred to as the Act). 3. Having heard learned counsel for the parties and having perused the record, the order dated 20.07.2021 and the consequential appeal order dated 23.9.2021 are wholly unsustainable in law. Earlier, the petitioner was visited with the notice dated 8.6.2021 making mention of certain infractions committed by him under o....

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.... NAGAR, NARAINI, NARAINI, BANDA, BANDA, Banda, Uttar Prades. 210129 GSTIN/UIN :90ARPPD3794C1ZL Application Reference No. (ARN): AA090721036107E Date: 09/07/2021 Order for Cancellation of Registration This has reference to your reply dated 20/07/2021 in response to the notice to show cause dated 09/07/2021 whereas no reply to notice to show cause has been submitted; The effective date of cancellation of your registration is 19/07/2021 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable 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....

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....in six months of grant of registration or he is found to have obtained registration by means of fraud, wilful misstatement or suppression of facts. 8. In the present case, the show cause notice was issued, ostensibly with reference to Section 29(2)(a) of the Act, inasmuch as, the notice dated 9.7.2021 alleged non-compliance of specified provisions of GST Act or the Rules. However, that notice did not disclose the exact violation of the Act or the Rules, alleged. Unless that allegation was specified in the notice with details and unless material considered adverse to the petitioner had been confronted to it for the purposes of eliciting its reply thereto, the notice dated 9.7.2012 would remain completely vague and mute. 9. A person who....