2022 (9) TMI 120

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....SIVAGNANAM AND HON'BLE JUSTICE PRASENJIT BISWAS For the Appellant : Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Jitesh Sah For the CGST Authority : Mr. Bhaskar Prasad Banerjee Ms. Rajarshree Venkat Kundalia Ms. Ekta Sinha Mr. Tapan Bhanja For UOI : Ms. Sanjukta Gupta T.S. Sivagnanam J.: 1) Heard the learned Counsel for the parties. 2) This intra-court appeal is directed against an or....

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....nal order of adjudication passed by the competent authority quantifying the tax liability payable by the appellant. Consequently the show cause to cancel the registration on the alleged ground of failure to pay tax and penalty would not arise. In the stay application a bunch of documents have been annexed which show that from January 10, 2020 the Anti-Evasion Wing and the Audit Department of the r....

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....in the case on hand. If such be the factual position a show cause notice proposing to cancel the registration of the appellant would not be sustainable. Furthermore, we note that pending consideration of the show cause notice for cancellation the appellant's registration has been suspended. 5) In our view suspension of a license of a dealer will be counterproductive and would work against the i....

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....o the summons. We wish to say nothing more about the said issue and leave it to the respondent authorities. 7) In the light of the above, we are of the view that suspension of the appellant's registration should be revoked forthwith with a direction to the appropriate authority to issue show cause notice within a time frame and take up the adjudication proceeding. We are not here to advise the ....