2022 (8) TMI 973

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....Utkarsh R Sharma(6157) for the Respondent(s) No. 2 Mr. Krutik Parikh, AGP for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) In the facts and circumstances of the case and having regard to the nature of the issue involved, the petition was taken up for final consideration today. 1.1 Rule, returnable forthwith. Learned advocate Mr. Utkarsh Sharma waives....

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....engaged in availing/passing on fraudulent ITC. Therefore, your registration is liable for cancellation". 3. From the record of the petition, learned advocate for the petitioner highlighted that the impugned order is a result of the second round initiated by the authorities. It was pointed out that show cause notice dated 9.11.2021 was issued by the authorities under the relevant rules (Annexure....

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....ent in pointing out that on the same ground earlier show cause notice was issued for cancellation of the registration and subsequently came to be dropped. He submitted that now once again the notice has been issued on the same ground and the order came to be passed on all together a different ground for cancelling the registration. 5. Juxtaposing the earlier show cause notice 9.11.2021 and the ....

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....ties. A copy of the said application dated 4.2.2022 is on record of the petition (page No. 33). As per section 30 of the Act, any aggrieved person, whose registration is cancelled by the proper office on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order registra....