TaxTMI 
TaxTMI 
TaxTMI 
2022 (12) TMI 852
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....2, by which the GST Registration of the petitioner is cancelled and to restore the GST Registration forthwith. It is also prayed that the respondents herein be restrained to carry out investigations since the investigation by Directorate General of GST Intelligence (for short "DGGI") is already pending. 2. The facts in brief are as under: 1. The petitioner is engaged in manufacturing of copper wire from the copper scrap and was registered under the State Goods and Services Tax, 2017 (hereinafter referred to as "the Act, 2017") on 09.08.2018. 2. Pursuant to issuance of registration certificate, the petitioner was regularly filing monthly and quarterly returns and following the provisions of GST Act. 3. A search at the premises of the ....
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....er was unavailable, request was made for an adjournment. 11. The petitioner filed detailed reply dated 03.12.2021, and also preferred an appeal under Section 107 of the Act before Commissioner (Appeals), challenging the order dated 26.10.2021. 12. The Commissioner (Appeals) vide order dated 09.05.2022, allowed the appeal with directions to respondents to activate the Registration Number of the petitioner. 13. Pursuant to the order of Commissioner (Appeals) dated 09.05.2022, an order dated 12.05.2022 was passed by respondent No.3, restoring registration. 14. Another show-cause notice dated 17.05.2022, was served upon the petitioner proposing cancellation of registration, which reads as under: "Noncompliance of any specified provisi....
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....dvocate Mr. A.S. Mishra made following submissions: 4.1 There is no provision under the GST Act which permits respondents to initiate proceedings for cancellation of registration second time and therefore, the order dated 03.08.2022 is ex-facie illegal and without jurisdiction. 4.2 The show-cause notice dated 17.05.2022 proposing to cancel the registration is bereft of any reasons, and therefore, it is in clear violations of principles of natural justice. In support of his submissions, he relied upon the decision of this Court in case of Aggarwal Dyeing and Printing Works Vs. State of Gujarat & Ors. in SCA No.18860 of 2021. 4.3 Referring to the order of cancellation of registration dated 03.08.2022, he submitted that in the said order, t....
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....b-initio, and therefore, as petitioner failed in providing the details as called for, the order dated 03.08.2022 was passed and there is no illegality. He, submitted that no interference in the order is required and the petition deserves to be dismissed. 6. Having heard learned advocates for the respective parties, we would like to reiterate certain facts. The first show-cause notice dated 28.09.2021, proposing cancellation of registration reads as under: "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. Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made ....
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....o been given one chance, the respondents initiated suo-moto proceedings for cancellation of registration, to which we could not see any justification particularly when no such liberty was granted by the Commissioner(Appeals), and the order of cancellation of registration dated 26.10.2012, merges with the order of Commissioner (Appeals). In our opinion, it would be very apt to reproduce the show-cause notice dated 17.05.2022 under which the proceedings for cancellation of registration has been initiated for the second time. The tenure of the show-cause notice dated 17.05.2022, in our opinion, is very relevant, which reads as under: "Whereas on the basis of information which has come to my notice, it appears that your registration is liabl....
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.... the order and non-communication of the same itself amounts to denial of reasonable opportunity of hearing resulting into miscarriage of justice. Applying the same principle, in our opinion, the show-cause notice dated 17.05.2022 being without any reason, the same is bad in law and deserves to be quashed and set aside and hereby quashed and set aside accordingly. The order dated 03.08.2022, of cancellation of registration is also quashed and set- aside. The respondents are directed to restore the registration of the petitioner forthwith. 10. However, we give liberty to the respondent No 3, to issue fresh notice to the petitioner, if the reasons if any, other then the reasons mentioned in the show- cause dated 28.09.2021, are available to t....