TaxTMI 
TaxTMI 
2023 (2) TMI 89
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....o be issued by the department in Form GST REG-17/31. This is in exercise of the powers under Section 29 of the CGST Act read with Rule 22(1) of the Central Goods and Service Tax Rules, 2017 ('the CGST Rules' hereinafter). The show cause notice had not been sent to the petitioner physically nor any notice has been received by the petitioner by post or at his registered address. 2.2 Another grievance on the part of the petitioner is that no other document has been uploaded except the single page notice. For any allegation to be substantiated no reason is also reflected for the petitioner to meet with the challenge. The petitioner was asked to appear in person failing which on ex-parte basis this was to be decided on the basis of the available record. No time for personal hearing was granted and the show cause notice did not mentioned the name and designation of the person issuing the notice before whom and what time and place the petitioner needed to appear. 2.3 Although, it was extremely difficult for the petitioner, it is still attempted to upload on a portal a short reply stating that the notice was unintelligible for any prudent person to reply. 2.4 On 25.05.2022, the State Ta....
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.... reply along with the copies of PAN Card, Aadhar Card, Rent Agreement and photograph of the place of business. No detailed response against the transaction was given by the petitioner. It was noticed during the course of inspection that the petitioner was engaged in bogus billing transaction of total taxable value of Rs.14,98,14,786/- which is circulated transaction and there are no equivalent purchases found against the sales shown. Since he choose not to remain present, the order of cancellation of registration was passed, which was duly uploaded on the portal along with the auto generated order. 4.4 It is further contended that he suppressed the material fact that on 15.06.2022 he preferred an application for revocation under Section 30 of the Act against which the detailed query was raised on portal on 12.07.2022, however,it provided no document in proof of the legality of transactions and thus, in absence of any proof the order of revocation of order of registration was passed rejecting the application. The petitioner failed to avail the alternative remedy which is provided to him by way of an appeal under Section 107 of the GST Act. 5. Affidavit-in-rejoinder was found not n....
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....help cause of the revenue. On the issue of due service through Whatsapp, she has relied on the decision of the Apex Court on Sue Moto in Recognizence for Extension of Limitation 9. With regard to the question of alternative remedy, the Apex Court in case of the State of Maharashtra and others vs. Greatship (India) Limited (supra) has held that the entertainability of a writ petition under Article 226 of the Constitution of India by bypassing the statutory remedy is not desirable. The Court has in extenso referred to various decisions to hold that the question is not about the maintainability of the writ petition under Article 226 of the Constitution of India, but the question is about entertainability against the order of assessment by bypassing the statutory remedy of appeal. There is no valid reason that had been shown by the assessee to bypass the statutory remedy of appeal. Therefore, the Court held that when there is an alternative remedy available, judicial prudence demands that the Court must refrain from exercising its jurisdiction under the said constitutional provisions. 10. The petitioner, in the instant case, is before this Court stating that the factual aspects in a ....
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....it is presumed to have received because the same has been sent and the presumption is provided under Section 169(3) of the GST Act and also the foundation is too shaky for this Court to allow the State to build any structure on it. Therefore, show cause notice and the order of cancellation of registration need to be interfered with. We also need to make a specific mention of Rule 25, the document of which is forming the part of the record as the spot visit which has taken place on 07.05.2022 at the principal business premise of the petitioner, which is shown to be closed and the proprietor not being available, Rule 25 provides for verification to be done of the business premise in the presence of the person and the report along with other documents including the photographs to be uploaded in FORM GST-REG 30 on the common portal within the period of 15 working days following the date of such verification, nothing of the showed has happened. In fact credibility of the petitioner is questioned on the ground that the business premise has remained close however, the respondent has not followed the required procedure so far as the spot visit is concerned. This serious lapses or breach of....
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....rative orders and quasi-judicial orders but with the passage of time the distinction between the two got blurred and thinned out and virtually reached a vanishing point in the judgment of the supreme Court in A.K. Kraipak v. Union of India [1970] 1 SCR 457. The Hon'ble Supreme Court vide judgments in the cases of Ravi Yashwant Bhoir v. District Collector, Raigad [2012] 4 SCC 407, Sant Lal Gupta v. Modern Cooperative Group Housing Society Ltd. [2010] 13 SCC 336; Kranti Associates (P) Ltd. vs. Masood Ahmed Khan [2010] 9 SCC 496; Abdul Ghaffar vs. 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 decis....
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....ment is now virtually a component to human rights and was considered part of Strasbourg Jurisprudence. See (1994) 19 EHRR 553 at 562 para 29 and Anya v. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, "adequate and intelligent reasons must be given for judicial decisions." o. In all common law jurisdictions judgment play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision is of the essence and is virtually a part of "Due Process". Thus, the position of law that emerges from the decisions mentioned above, is that assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reasons which is the heart and soul of the decision and said reasons must be the result of independent reappreciation of evidence adduced and documents produced in the case. 12. At this stage, it would be germane to refer to observations made by the Andhra Pradesh High Court in the case of MRF Mazdoor Sangh v. Commissioner of Labour 2014 (3) ALT 265, wherein the matter of cancellation of registrat....