TaxTMI 
TaxTMI 
2023 (8) TMI 890
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.... proceedings from the office of respondent no. 3 to 4 and after going through the same, quash and set aside order dated 23.1.2023 thereby rejecting appeal of Petitioner under Section 107 of the Central Goods and Service Act and order dated 4.5.2022 passed by Respondent no. 4 under Section 29 of the Central Goods and Service Act and restore GST Registration of Petitioner." 2. The primary grievance of the Petitioner is that the Petitioner's registration as granted under the provisions of the Central Goods and Service Tax Act, 2017, has been cancelled by the concerned authority, namely, the Superintendent, CGST and Central Excise, Bhiwandi by an order dated 4th May 2022, which according to the Petitioner, is in breach of the principles of na....
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....dent, Bhiwandi, 601, cancelling the Petitioner's registration is bad and illegal being in breach of the principles of natural justice, as no hearing was granted to the Petitioner, no documents were furnished to the Petitioner, as also it records totally incorrect position that the Petitioner was heard. 5. Being aggrieved by the cancellation order dated 4th May 2022, the Petitioner approached the Appellate Authority invoking the provisions of Section 107 of the CGST Act. In the Appeal, the Petitioner had raised a specific ground in regard to the order dated 4th May 2022, being in breach of principles of natural justice. Our attention is drawn to such grounds being ground Nos. E and F of the appeal. 6. Learned counsel for the Petitioner sub....
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....er on the basis of fake invoices issued by them and the said credit amounts reflected in their GSTR-2A being availed by them in their GSTR-3B returns, which was in contravention of Section 16 of the CGST Act, 2017 read with the provisions of the Maharashtra GST Act, 2017. 8. Learned counsel for the Petitioner would submit that on these observations, however, no document was furnished to the Petitioner, so as to meet such case of the department and accordingly, the order passed by the Appellate Authority also cannot be set to be legal and would also be in the breach of principles of natural justice. 9. On the other hand, learned counsel for the Respondents- Revenue would support the impugned order. She has submitted that this is a case whe....
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.... this juncture, we need to note that there is a categorical obligation on the authority to grant a personal hearing as contemplated below proviso to Sub-section 2 of Section 29 which provides that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. We find that there is a clear breach of such mandate of the said provisions of the CGST Act by the present officer in passing the order cancelling the Petitioner's registration. 12. We find that inherent defect/illegality in the impugned order was brought to the attention of the Appellate Authority in the Petitioner's appeal filed by raising the specific ground as noted by us above. However, in the impugned order dated 23rd January 2023, ....