TaxTMI 
TaxTMI 
2022 (9) TMI 890
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.... order dated 22.02.2022 passed by the Jt. Comnr.; b) quash and set aside the order of cancellation of RC dated 06.08.2021 and the order of rejection of revocation application dated 08.12.2021 be also set aside; c) restore the RC of the petitioner with immediate effect; d) issue a Writ of Mandamus or any other Writ, order or direction." 2. Notice in this writ petition was issued on 10.05.2022, after hearing the matter substantially. 2.1 It is a matter of record, that at that juncture, the respondent/revenue was represented by its senior standing counsel i.e., Mr Harpreet Singh. 2.2 Since then, counter-affidavit has been filed on behalf of the respondent/revenue. 3. Arguments in the matter were heard, on....
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....from the date of service of this notice. You are hereby directed to appear before the undersigned on 14/07/2021 at 04:27 PM. 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 08/07/2021..." 6. A perusal of the aforesaid extract would demonstrate, that practically, no reason was furnished for issuance of the SCN. Although, facially, principles of natural justice were sought to be adhered to by the respondent/revenue, the same stood compromised, as nothing was proposed by way of a....
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....pplication for revocation of cancellation, inter alia sated the following: "Reason for revocation of cancellation-Others (Please specify)- During PV conducted on 05.07.2021, the unit was found non-existent at registered premises. In the current request for revocation of cancellation he has not submitted any proof/explanation in this regard" 13. Consequently, a reply dated 23.11.2021 to the SCN dated 17.11.2021 was filed by the petitioner-consortium, wherein inter alia information was given as to why the petitioner-consortium's unit was not found in existence at the registered premises. 14. There are two aspects to be noticed at this stage. Firstly, when the earlier SCN was issued, which was on 08.07.2021, nothing of this k....
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....thority, the petitioner-consortium had not been able to suffice the cause [sic: to show sufficient cause] for revoking the order directing the cancellation of registration. 18.1 That said, what has emerged with the record is, that the lead member of the petitioner-consortium i.e., Pratibha Industries Limited has been ordered to be liquidated by the concerned bench of National Company Law Tribunal [in short "NCLT"] in exercise of powers under Section 33 of the Insolvency and Bankruptcy Code, 2016. This order was passed on 08.02.2021. 19. It is in this context, that on 29.07.2022, we had issued notice to the liquidator i.e., Mr Anil Mehta. 19.1 Mr Anil Mehta has joined the proceedings today, albeit via videoconferen....
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....n the Court record. 5. Insofar as the other part of the directions is concerned, which is that we had asked Mr Anish Roy to take instructions, as to whether the respondent/revenue would like to revisit its position, Mr Roy says that the respondent/revenue will reexamine the issue, as to the existence of Pratibha Industries Ltd., in the backdrop of the information contained in the appeal filed before the Joint Commissioner, Central Goods and Service Tax, Appeals-I, Delhi i.e., the Appellate Authority. 6. A perusal of the extracts of the order dated 30.08.2022 would show, that the following is not in dispute: (i) In the show-cause notice ["SCN"] issued to the petitioner on 08.07.2021, no reasons were furnished. (ii) A ....
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....021. Besides this, no notice of physical inspection was given. The concerned authority, having exercised this option under Rule 25 of the CGST Rules, 2017, it had to give notice. [See judgement dated 26.04.2022, passed in W.P (C) 8451/2021, titled Micro Focus Software Solutions India Pvt Ltd. vs. Union of India & Anr; judgement dated 26.08.2022, passed in W.P (C) 10408/2022, titled Curil Tradex Pvt. Ltd. vs The Commissioner, Delhi Goods and Service Tax & Anr.] (iii) Thirdly, another SCN dated 17.11.2021 was issued, which is not contemplated under the CGST Act, 2017 [in short "Act"]. (iv) Fourthly, the order dated 22.02.2022 passed by the Joint Commissioner, Central Goods and Service Tax, Appeals-I, Delhi is bereft of reaso....