TaxTMI 
TaxTMI 
2023 (1) TMI 237
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....stration. 3. The petitioner was given a show cause notice on 31.08.2019 requiring the petitioner to submit reply within seven working days from the date of service of the notice. The notice further mentions that if the petitioner fails to furnish 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 on merits. It was followed by impugned cancellation order dated 21.09.2019 which reads as below : "This has reference to your reply dated 10/09/2019 in response to the notice to show cause dated 31/08/2019 whereas no reply to notice to show cause has been submitted. The effective date of cancellation of your registration is ....
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....ice does not specify any date and time and thus leaving the petitioner in dark about the date and time on which the petitioner had to appear for personal hearing. It amounts to violation of statutory requirement of according hearing to the person against whom action is proposed to be taken for cancellation of the registration and also breach of principles of natural justice. 5. Learned counsel appearing on behalf of the revenue submits that service of notice via common portal is recognized mode of service under Section 169 of the Act, and therefore, no exception can be taken to the mode of service. However, he is not in a position to dispute that show cause notice does not mention date and time on which the petitioner was supposed to appea....
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....il 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. Signature <Name of the Officer> Designation Jurisdiction Place : Date : 7. The show cause notice given to the petitioner was as follows : "Form GST REG-17 [See Rule 22(1)] Reference Number : ZA090819157466S Date : 31/08/2019 To JAY PRAKASH KHEWARIYA KABRAI, KABRAI, KABRAI, Mahoba, Uttar Pradesh, 210424 Show Cause Notice For Cancellation of Registration Whereas on the basis of information w....