2023 (11) TMI 517

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.... 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 stage, in view of no dispute as to the conduct of ....

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....t 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 further case of the petitioner, no proceeding was conducted over a long period of nine months. Yet, without any further notice, on 3.5.2023 the impugned order was ....

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....o 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 may be found to be payable you on submission of final furnished by you. You are required to pay the amounts on or before failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State ....

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....fter 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 allegation as to non-existence of principal place of business, such reason may never have arisen in the order passed in pursuance of such defective notice. 14. Whichever way the dispute is looked at, fundamental errors that go to the root of the matter are attributable to the conduct/ omission of the respondent no.2. In view of the above, the bar of statutory alternative ....