TaxTMI 
TaxTMI 
2023 (11) TMI 712
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....posed of finally, without calling for counter affidavit. 2. Present writ petition has been filed against the order dated 9.8.2023 passed by the Superintendent, CGST Range14, Division IIIrd, Ghaziabad. By that order the said authority has cancelled the registration of the petitioner under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'). 3. At the outset, learned counsel for respondent has raised preliminary objection as to existence of statutory alternative remedy. 4. Undeniably, such remedy exists. However in the peculiar facts of the present case, that remedy is found to be wholly inadequate. 5. Admittedly the petitioner had obtained registration under the Act. He was issued show-cause notice....
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....esh Date: 23/03/2023" 6. The petitioner responded to the notice vide its reply dated 28.3.2023. It read as below:- "To, 28/03/2023 DC/AC Div- III , G 2B Goods & Service Tax Department, Ghaziabad. Reg: M/S. HINDUSTAN PAPER MACHINERY INDUSTRIES, C-138, B.S ROAD IND. AREA, GHAZIABAD. GSTN: 09AADFH4751N1ZZ Sub: Reply to Show cause notice for Cancellation of registration Sir, This is with regard to your show cause notice ZA0903231727368 dt.23/03/2023 which has been issued for the reason as given under: Issue any invoice or Bill without supply of....
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....cellation of Registration This has reference to show notice issued dated 23/03/2023. The effective date of cancellation of your registration is 23/03/2023 3. It may be noted that a registered person furnishing return under subsection (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such ....
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....losure of business. Unless the registration survives, no tax invoice may be issued and no return may easily be filed. 11. In any case, the order impugned dated 9.8.2023 assigns no reason whatsoever to cancel the petitioner's registration. 12. In view of the discussion made above, such an order may not survive the test of law. Relegating the petitioner to the forum of alternative remedy in face of undisputed facts noted above may be of no real use or purpose. The writ court regularly relegates petitioners specifically in tax matters, to the forum of the statutory remedy of appeal where minimum compliances of law have been made. However on lack of jurisdiction or violation of principle of natural justice, the writ Court is equally i....