TaxTMI 
TaxTMI 
2023 (10) TMI 1070
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.... 3. The petitioner runs a proprietorship firm under the name and style of M/S Bhaiji and Company as a stockiest of RBM, Reta, Bajri, etc. having a place of business. He is registered under The Uttarakhand/The Central Goods and Services Tax Act, 2017 ("the Act"), with registration No. 05AUYPS2644A1ZG. 4. On 06.08.2022, a notice was issued to the petitioner on the GST portal. It is the case of the petitioner that the notice was vague. It does not indicate, as to whom the petitioner should meet? It required the petitioner to appear before someone on 19.08.2022, which subsequently was declared as holiday, but the petitioner was never given any opportunity or any other notice to appear on any other day. Subsequently, the GST registration of ....
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....dated 23.08.2022 reveals as if, the petitioner has given a reply and in the same document, it has also been recorded that the petitioner has never given the reply. 8. Learned counsel for the respondent would submit that telephonically the petitioner was informed. He would submit that on various dates, on various occasions, the respondent authority tried to telephonically contact the petitioner so as to inform the date of inspection of his premises. But, learned counsel would submit that the petitioner has never picked up the call, he never returned the call. 9. Learned State counsel would submit that, in fact, 19.08.2022 was not holiday. It was subsequently, declared as holiday. It is also submitted that communication has been made as....
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....at source under Section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of Section 25 and every person seeking registration under sub-section (3) of Section 25 (hereafter in this Chapter referred to as "the applicant") shall, before applying for registration, declare his Permanent Account Number, * * * State or Union Territory in Part A of Form GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: * * * ............................
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....r such period and in such manner as may be prescribed. 169. Service of notice in certain circumstances.- (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or....
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....29 of the Act, provides that as to how, the GST registration may be cancelled. Section 29(2) proviso categorically provides that, the proper officer shall not cancel the registration without giving the person an opportunity of being heard. Reference to Rule 8 has been made on behalf of the respondent to argue that, in fact, telephonically the petitioner was tried to be contacted. Initially, in view of Rule 8, it was required that the person applying for registration shall furnish details with regard to his e-mail and mobile number, but the words e-mail and mobile number have been omitted subsequently. 15. Learned counsel for the respondent also argued that, in fact, for inspection, no notice is required to be given to the person, it is a....