TaxTMI 
TaxTMI 
2023 (1) TMI 237
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....ner as a result of cancellation of the registration. 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. ....
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....s that in case the petitioner does not appear on the appointed date and time fixed for personal hearing, ex parte order would be passed but the notice 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 ser....
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.... ... You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail 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 &nbs....