TaxTMI 
TaxTMI 
2023 (11) TMI 517
X X X X Extracts X X X X
X X X X Extracts X X X X
....ionerate, Gautam Budh Nagar. By that order the respondent no.2 has cancelled the petitioner's registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'). 3. At the outset, Sri Gaurav Mahajan, learned counsel for respondent no.2 has raised a preliminary objection to the maintainability of the present writ petition. He would submit that petitioner has statutory alternative remedy of appeal. 4. However, in view of the facts obtaining in the present case, we are not inclined to sustain the objection thus raised. Then objection has been raised as to laches. We may deal with the same a little later. The matter has been heard and we proceed to dispose of the writ petition at this stag....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 04/08/2022 Signature Not Verified Place: Uttar Pradesh Digitally signed byDS Goods AND Date: 04/08/2022 SERVICES TAX NETWORK (4) Date:2022.08.04_13:30:19IST" 7. Also by means of the said show-cause notice petitioner's registration was suspended. Perusal of the notice further reveals that the date fixed for the proceedings was 5.8.2022 i.e. the date following the date of issuance of notice. 8. A reply thereto appears to have been received on record on 17.4.2022. However, learned counsel for the petitioner would contend no such reply came to be furnished. It is the furth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re or after the date of cancellation. The portal is not taking the date of cancellation as 21.06.2021 hence it is being cancelled with effect from 22.06.2021. Although the party has filed GSTR-1 for the month of June-21 but there was no outward supply. The registration is being retrospectively cancelled as the principal place of business was found non-existence as informed by the state GST authorities. The effective date of cancellation of your registration is 22/06/2021 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e sake of argument advanced by learned counsel for respondent no.2 that the petitioner had furnished a reply on 17.8.2022, it remains undisputed that no fresh date of hearing was communicated to the petitioner over a long period of nine months. 12. In the context of serious proceedings initiated to cancel petitioner's registration, it is wholly unacceptable that after adjourning the proceeding on 5.8.2022, the respondent no.2 chose to keep silent and did not issue any fresh show-cause notice or notice fixing any date in the proceeding. 13. Last, the reason given in the impugned order is not one with which the petitioner was confronted at the stage of show-cause. Unless, the petitioner had been granted due opportunity to rebut the ....