TaxTMI 
TaxTMI 
2023 (9) TMI 1180
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....ting aside the impugned notice dated 07.07.2023, by which, a show cause notice has been issued to cancel the registration of the petitioner. 3 Facts in brief are as under: 3.1 The petitioner, M/s. Suresh Industries, is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred to as "CGST Act"), having Goods & Service Tax Identification No. 24ESEPN1664L1ZH. 3.2 A Show Cause Notice dated 07.07.2023 came to be issued by the respondent in Form GST REG-17, by way of uploading the same on the portal maintained by the department. The notice was issued in exercise of power under Sec.29 of the CGST Act, 2017, read with Rule 22(1) of the Central Goods and Service Tax Rules, 2017. 3.3 It is the case of the petitioner that the reason stated in the Show Cause Notice is vague and does not refer to any particular facts / incident so as to enable the petitioner to give reply. It is further the case of the petitioner that the respondent has never verified registered premises of the petitioner and hence that ground mentioned in the show cause notice is factually incorrect. 3.4 It is further the case of the petitioner that vide letter dated 10.07.2023, the peti....
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....cellation of registration under Central Goods and Services Tax Act. iii. In the event, the Superintendent of Central Tax has reasons to believe that the registration of a person is liable to be cancelled, a notice to such person in FORM GST REG-17, 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....
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.... for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, then he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same 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 Dep....
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....art 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 v. Masood Ahmed Khan, (2010) 9 SCC 496, 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 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....