2023 (12) TMI 667

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....dated 01.11.2022 passed by Respondent No 2 and directing restoration of Petitioner's GST registration; or (b) issue an appropriate writ, order, or direction, setting aside the Impugned Order and remanding the matter back to Respondent No. 2 for de novo adjudication in a time bound manner after following principles of natural justice; or (c) issue an appropriate writ, order, or direction, setting aside the Impugned Appeal Order dated 23.08.2023 passed by Respondent No. 4 and directing restoration of Petitioner's GST registration; or (d) issue an appropriate writ, order, or direction, setting aside the Impugned Appeal Order dated 23.08.2023 and remanding the matter back to Respondent No. 4 for de novo adjudi....

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.... You are hereby directed to appear before the undersigned on 01/11/2022 at 03.00 PM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 14/10/2022. 3. The show cause notice for cancellation of registration was not received by the petitioner, as the petitioner was not in Mumbai. Eventually an order dated 1st November 2022 came to be passed by the designated officer by which, the registration of the petitioner was cancelled. 4. It is quite surprising to note that the order of can....

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....otices. It is, therefore, his submission that the prayers as made in the petition ought to be granted. 6. On the other hand, learned counsel for the respondents would oppose this petition. However, he would not dispute that the show cause notice does not furnish any reasons, as also the order cancelling registration of the petitioner does not set-out the correct facts, namely, no reply being filed by the petitioner, but still it was observed that the reply was filed on 28th October 2022. The respondent would however contend that in the facts of the case, the petitioner now ought to be permitted to pursue this appeal. 7. Having heard learned counsel for the parties and having perused the impugned order, we find much substance in the su....