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2023 (4) TMI 587
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....AM PRASAD For the Petitioner (By Sri. Shree Hari Kutsa, Advocate) For the RESPONDENTS (By Sri. Jeevan J. Neeralgi, Advocate) ORDER The petitioner has impugned the order dated 08.12.2022 [Annexure-D] issued under Section 29[2][a] of the Central Goods and Services Tax Act, 2017 [for short, 'CGST Act'] canceling the petitioner's GST registration. The petitioner has alleged int....
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....he petitioner's GST registration. The petitioner, on receipt of such Show Cause Notice, has appeared before the first respondent and sought for time. 3. Thereafter, the first respondent on 08.12.2022 has issued the impugned order canceling the petitioner's GST registration on the ground that the petitioner 'has not reversed the disputed input tax credit with interest and penalty'....
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....as appeared before the first respondent on 09.11.2022 and has sought for time. The first respondent has issued the impugned order before the petitioner could furnish his bank documents and other records to demonstrate that all his transactions are supported by proper invoices, e-way bills and bank records. As such, the petitioner is obviously denied due opportunity to show cause against the cancel....
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.... of the case, the lack of opportunity cannot be disputed and the petitioner's bonafides could also be discerned. Hence, this Court is of the view that the petition must be preferred in part quashing the impugned order of cancellation of GST registration restoring the proceedings for reconsideration by the first respondent. This Court must also observe that all contentions are left open to be c....