2023 (1) TMI 238

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....t : B Narasimha Sarma ORDER: PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Ms. Sapna Reddy, learned counsel representing Mr. B.Narasimha Sarma, learned counsel for respondent Nos.1 & 2. We have also heard Mr. B.Mukherjee, learned counsel representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for....

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....n the petitioner to show cause as to why its GST registration should not be cancelled on the ground that petitioner had failed to furnish returns for a continuous period of six months. Petitioner filed a detailed objection on 03.10.2021. However, 2nd respondent did not consider the objection raised by the petitioner and passed the impugned order dated 29.10.2021 cancelling the GST registration of ....

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....t as they were collecting the taxes from their clients and not paying the same to the exchequer and failed to file the returns in time. Further, the cancellation of registration under section 29 (3) of the CGST Act, 2017 as amended, shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for an....

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....ity, we are of the view that it would be just and proper if respondent No.2 gives a fresh opportunity of hearing to the petitioner since the matter pertains to cancellation of GST registration adversely effecting its business operations. 8. Accordingly, we set aside the order-in-appeal dated 17.08.2022 and order dated 29.10.2021 and remand the matter back to the 2nd respondent who shall pass a ....