2022 (12) TMI 1102

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....ration dated 11.10.2022. 2. The briefly stated facts: 2.1 The petitioners engaged in the business of trading in bullion, were duly registered under the provisions of Central/Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). It is case of the petitioners that sale and purchase of goods is their usual course of business and all their transactions were duly reflected in the returns filed. The taxes were duly paid as per the returns filed. All the transactions of the petitioners were duly supported by tax invoices and all the payments were made through banking channels. A search proceeding was carried out by the Central GST Department at the premises of the petitioners on 08.12.2021. On the allegation of wro....

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....ed 08.09.2022 requesting to restore the registration and requested for personal hearing. However, no such request was acceded to and the respondent No.2 passed an order canceling the registration certificate of the petitioners on the ground which was never form part of the notice. 2.3 Aggrieved by the aforestated actions of the respondent, present petition is filed. 3. Heard learned advocate Mr. Uchit N. Sheth for the petitioners and learned Asst. Government Pleader Ms. Pooja Ashar for the respondents. Notice, in this case, has been issued vide order dated 17.11.2022, for final disposal. Affidavit-inreply on behalf of respondent No.2 has been filed. 4. Appearing for the petitioners, learned advocate Mr. Uchit N. Sheth submitted tha....

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....reply to show-cause on 02.07.2022. The reply was filed without any supporting documents justifying the transactions as genuine and thereafter the order of cancellation of registration dated 26.05.2022 was passed. She thus, submitted that the procedure contemplated under the provisions of the Act has been followed and there being no illegality, the petition deserves no interference. 6. Having heard learned advocates for the respective parties, it is noticed that, in the show-cause notice dated 26.05.2022, the reason for cancellation of registration reads as under: "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 thereunder leading to wrongful avai....