TaxTMI 
TaxTMI 
2023 (9) TMI 1130
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....waste and scrap, registered under the provisions of the CGST Act having its registration GSTIN No. 24IBPJ2381A2ZX with effect from 12.03.2023. The petitioner has been regularly filing the GST returns. 3.2 It is the case of the petitioner that since the date of registration of the proprietary concern, there was not a single query from respondent No.2., but to the utter shock of the petitioner, the petitioner received a Show Cause Notice dated 20.01.2023 in Form GST REG -17 through GSTIN Portal. It is petitioner's case that no document, either in the form of notice or any other document, has been received or served upon the petitioner at his registered place of business. 3.3 It is further the case of the petitioner that the impugned notice dated 20.01.2023, had granted seven working days' time to the petitioner to furnish reply from the date of service of notice, and also directed the petitioner to appear personally on 27.01.2023, which was before the period of seven working days to furnish the reply. 3.4 The petitioner, filed reply on 27.01.2023 in Form GST REG-18 which was served upon the respondent on the same date, to which the respondent remained silent for a period of almost....
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....7, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled; will be issued. iv. The reply to the show cause notice issued has to be furnished by the registered person in FORM REG- 18 within a period of seven working days. iv. In case the reply to the show cause notice is found to be satisfactory, the Superintendent of Central Tax will drop the proceedings and pass an order in FORM GST REG -20. v. However, when the person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the Superintendent of Central Tax will issue an order in FORM GST REG-19, within a period of thirty days from the date of application or, as the case may be, the date of the reply to the show cause issued, cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty. vi. The registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or elec....
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....e to the applicant. iv. However, if on examination of the application for revocation, if the Proper Officer (Assistant or Deputy Commissioners of Central Tax) is not satisfied then he will issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant has to furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG24. v. Upon receipt of the information or clarification in FORM GST REG-24, the Proper Officer (Assistant or Deputy Commissioners of Central Tax) shall dispose of the application within a period of thirty days from the date of the receipt of such information or clarification from the applicant. In case the information or clarification provided is satisfactory, the Proper Officer (Assistant or Deputy Commissioners of Central Tax) shall dispose the application as per para (iii) above. In case it is not satisfactory the applicant- Cancellation of Registration in GST 16 GST FLYERS will be mandatorily given an opportunity of being heard, after which the Proper Officer (Assistant or Deputy Commissioners of Central Ta....
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....le 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 support of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial oreven administrative power. e. Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispensable a component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. g. Reasons facilitate the process of judicial review by superior Courts. h. The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in f....