2022 (7) TMI 1229
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....No.1/State. Mr. Jayant D. Patil, Joint Commissioner (Nodal) present. Mr. Birajdar Arun, Joint Commissioner (Legal) present. Ms. Yasmeen A. Molkar, Deputy Commissioner present. Mr. Kurne, Deputy Commissioner (Legal) present. Mr. Pradip Agre, Assistant Commissioner (Legal) present. Ms. Kalpana Anil Patil, State Tax Officer present. Ms. Manisha J. Tande, State Tax Officer present. P.C.:- 1. ....
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....dents to forthwith restore the Petitioner's registration no. 27AAECD7278GIZD under the Act." 2. Exhibit B is a copy of the show cause notice which is incomprehensible. The same is scanned and reproduced below:- 3. We do not know how a person is expected to respond to such a show cause notice. It says "it appears that registration is liable to be cancelled for the following reason: in case regist....
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....ed has examined your reply. It ends with the determination of amount payable pursuant to cancellation as zero. 6. When we observed that both documents indicate non-application of mind, Ms.Vyas states that the officer whose name appears, Kalpana Anil Patil is present in court and she has been informed that these were system generated documents. Ms. Vyas states that even Commissioner had personally....
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....ndents to proceed further in accordance with law, but not in a digital form until the problem is resolved. Respondents shall issue notices and pass order in physical form unless the network problem is resolved. 8. Paragraph 18 of the petition reads as under :- "The Petitioner submits that the remedy by way of revocation under Section 30 of the CGST Act is neither alternate nor efficacious remed....