2022 (12) TMI 553

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.... C.V. Bhaskar Reddy, J. For the Petitioner : Bhaskar Reddy Vemireddy. For the Respondent : B Narasimha Sarma COMMON ORDER : (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. Bhaskar Reddy Vemireddy, learned counsel for the petitioners and Mr. B.Narasimha Sarma, learned Standing counsel for Income Tax Department appearing on behalf of the respondent Nos. 1 & 2. Also heard Mr....

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.... Superintendent, Mehdipatnam II Circle, issued show cause notices to the petitioners on 29.09.2022 calling upon the petitioners to show cause as to why their GST registration should not be cancelled. The reason given for cancellation of GST registrations is as follows: "1. In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts." 5. From t....

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....w cause notice for cancellation of GST registration has got serious consequences and could not have been issued in such a cavalier manner. 7. Proceeding further, we find that by the aforesaid show cause notices, petitioners were directed to furnish reply within seven working days from the date of service of notices. Show cause notices are dated 29.09.2022. However, in the very next line, petiti....

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....rations were suspended and cancelled. What was the direction of the Head Office was not disclosed. Suspending registrations on the basis of direction of the Head Office cannot be a reason for cancellation of GST registration. 9. From a conjoint reading of the show cause notices and orders for cancellation of the registrations, we are of the view that conduct of the first respondent does not at ....