2022 (9) TMI 1107

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....ntendent, Ward-66. 1.1 Via this order, the petitioner's registration has been cancelled. 1.2 The order dated 04.05.2022 is founded on the show-cause notice ("SCN") dated 31.03.2022. It is, therefore, relevant for the purpose of adjudication of this writ petition, that the SCN is extracted hereafter, as we have a grave concern about the manner in which the SCN has been framed: "Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. In case, Registration has been obtained by means of fraud, willful misstatement or suppression of facts. You are hereby di....

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.... 3.1 The petitioner, admittedly, did file a reply. 3.2 This reply is dated 07.04.2022, and is marked as Annexure P-57. The relevant part of the reply is, thus, extracted hereafter: "I have received show-cause notice dated 31/03/2022 vide reference no. ZA070322181146R with noting (In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts) In this regard It is stated that I have filed all the duly returns up to February 2022 and all the GST Liability has been properly discharged and all other duly compliances regarding GST compliances has been properly compiled within the stimulated bracket of GST Act 2017. It is further stated that registered business place i.e., FIRS....

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....erefore, registered address of the taxpayer was physically verified by range inspector after approval from competent authority on file and he reported that "no one was found there and door of the premise was found sealed by DGGI Chennai". In view of above, GSTIN is cancelled Suo Moto u/s 29(2) of the CGST Act 2017 and taxpayer will be liable for any liability u/s 29(3), 29(5), 45 & 47 of the CGST Act 2017 even after cancellation. The effective date of cancellation of your registration is 31/03/2022 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....