2023 (7) TMI 98

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hamesh Gargate, i/b. UBR Legal Advocates. For the Respondent : Mr. Ram Ochani, a/w. Ms. Neeta Masurkar, Nos. 1 and 2. For the State : Mr. Himanshu Takke, AGP, a/w. Mr. Manish Upadhye, AGP,. P.C:- We have heard learned Counsel for the parties. This is a classic case where Respondent No. 2-Superintendent, Range IV, Division II, CGST & C EX, has acted in an arbitrary manner in cancelling the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers under FORM GST DRC-22 for Provisional Attachment of Bank Account/Property under Section 83 of the CGST/SGST Act, 2017. 2. On the above backdrop, on 24th November 2022, the Petitioner approached this Court by filing the present petition, making a grievance that such action being resorted by Respondent No. 2 was patently arbitrary. The Petitioner has contended that the adjudication of the show ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der in breach of the principles of natural justice. In these circumstances, there can be no alternative but to set aside not only the show cause notice but the impugned order dated 2nd January 2023 cancelling the Petitioner's registration. Ordered accordingly. 5. We may also clarify that Respondent No. 2 is free to issue fresh show cause notice. If that be so, an opportunity be given to the P....