2023 (1) TMI 880

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....e under the GST Act. The Authority proceeded to dismiss the appeal by order dated 20.08.2022. It is also averred that the order of cancellation of registration is also non-speaking. It is cancelled on the ground that the petitioner did not remain present even though, admittedly, the petitioner submitted the reply and no opportunity of hearing was given. The registration of the petitioner stood suspended from 29.01.2022. He was present at the time of spot visit and did explain to the authority. However, his appeal came to be dismissed and he is before this Court. The petitioner has no other remedy. Retrospective cancellation of the registration of certificate, according to him, is causing a cascading effect and, hence, this petition with the....

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....se may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray." 2. Affidavit-in-reply is filed denying all paragraphs. 3. It is not in dispute that the petitioner has challenged the order of 20.08.2022 passed under section 107 of the GST Act confirming the order of cancellation of registration of certificate under the GST Act on the ground that despite justification provided by the petitioner, the same is not considered. The spot visit of principal place of business was conducted by respondent authorities on 14.12.2021, 15.02.2022 and 09.05.2022 by the authorised officer, but he did not find any stock, register of accounts or infrastructure. Hence, on 26.04.2022, the petitioner was intim....

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....d of six months. The show cause notice had been issued on 29.01.2022 proposing to cancel the registration on the ground that he was not found functioning at the principal place of business. The same was replied to by the petitioner pointing out that he has already shifted to a new place and had vacated the old one on 31.12.2021. 7. Thereafter, the assessee was given notice fixing the date of hearing of the matter on 19.03.2022. The authority did not hear him and his registration was retrospectively cancelled on the ground that he did not appear on the day fixed for hearing. 8. The petitioner applied for revocation on 09.04.2022 for rejection of application for revocation. The show cause notice was issued on 13.04.2022.The proof of running....