TaxTMI 
TaxTMI 
2023 (1) TMI 902
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.... way of the present petition under Article 226 of the Constitution of India, the petitioner is seeking to quash and set aside the order dated 04.07.2019 passed by the Assistant Commissioner, Ghatak 9 (Ahmedabad), Range-3, Division-1 under section 29(2) of the Central Goods and Services Tax Act, 2017 (the Act) and order of cancellation of registration of petitioner company. 3. The petitioner is engaged in providing automation systems in hospitals. The petitioner was registered under section 22 of the GST Act. The principal place of business is at Mumbai. Mr. S Shah was looking after the affairs of the business of the company. From January, 2019 Mr. Shah was unwell and he did not attend the affairs of the business of the company and he pas....
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.... spam folder was checked, it was realized that the registration of the company was cancelled. Challenging the revocation under section 13 and cancellation of registration, an application was made. As the period of 30 days had lapsed, it was not allowing to upload the application in terms of Rule 23. The petitioner needed to file return manually, which was not permitted by the common portal. Hence, this application is preferred. 7. Since the appeal had been filed by the petitioner, it was dismissed vide order dated 17.1.22022 on the ground that limitation stated that the appeal is to be filed within 30 days and the same was belated by two years and one month. 8. We have heard Mr.Hiren Trivedi, learned advocate for the petitioner and Ms....
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....at the authority, if is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months or six months as the case may be, it can further allow the period of one month to be condoned. However, the appeal was belated by two years and one month and, hence, it is not empowered to condone the delay, even when there is justifiable cause as in the instant case as the person concerned looking after the affairs of the company, had passed away, nobody else was deputed and the email had gone into spam folder. 13. Apt would be to refer to the decision of Agarwal Dying and Printing Works vs. State of Gujarat, (2022) 137 Taxmann.com 332(Gujarat) at this stage. Relevant paragraphs are reproduc....
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....s. State of Bihar [2008] 3 SCC 258, has expanded the horizon of natural justice and reasons have been treated part of the natural justice. It has gone to the extent in holding that reasons are heart and soul of the order. The absence of reasons renders an order indefensible/unsustainable particularly when it is subject to appeal/revision. It is to be noted that in the case of Kranti Associates (P) Ltd. (supra), the Hon'ble Supreme Court after considering various judgments formulated certain principles which are set out below: "a. In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in....
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....ment for both judicial accountability and transparency. k. If a judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the doctrine of precedent or to principles of incrementalism. l. Reasons in support of decisions must be cogent, clear and succinct. A pretence of reasons or 'rubberstamp reasons' is not to be equated with a valid decision making process. m. It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision making not only makes the judges and decision makers less prone to errors but also makes them subject to broader scrutiny. ....
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....sed to be passed. The person proceeded against would then have an opportunity to show cause that the authority had erroneously assumed existence of a jurisdictional fact and, since the essential jurisdictional facts do not exist, the authority does not have jurisdiction to decide the other issues." 14. It is to be noted that the decision of Agarwal Dying and Printing Works (supra) rendered by this Court is subsequent to the filing of issuance of show cause notice as also the order of cancellation of registration. Therefore, what needs to be done is to quash and set aside the impugned order of the authority concerned for it to issue the show cause notice with requisite details and after following due procedure of law, it shall determine t....