2024 (6) TMI 159

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....tion filed under Article 226 of the Constitution of India, the petitioner has challenged the validity of an order dated 04.04.2024 passed by the Assistant Commissioner, State Tax, Sector-3, Gonda, cancelling the petitioner's registration under Section 29(2) of the Central Goods and Service Tax Act (C.G.S.T Act). The petitioner has also challenged the validity of an order dated 03.05.2024 passed by the Additional Commissioner, Grade-2, (appeals) State Tax, Gonda, dismissing the appeal which was filed by the petitioner against the aforesaid order dated 04.04.2024. 3. Briefly stated, facts of the case are that the petitioner - M/S R.H. Enterprises Gonda, is registered under the provision of UPGST Act, 2017. On 09.02.2024, a notice was i....

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.... considering its reply to the earlier show cause notice, the proceedings for cancellation of GST registration had been dropped. The petitioner's vehicle had been detained by mobile squad of the department on two occasions i.e on 26.12.2023 and 19.07.2023 and the petitioner had deposited the amount in respect thereof. 8. On the basis of aforesaid statements, the petitioner contended that the allegation that it was not conducting any business, was incorrect and its GST registration could not be cancelled. The petitioner also referred to an earlier order dated 28.1.2022, whereby a notice issued under Section 61 of the GST Act was dropped after accepting the reply submitted by the petitioner. Another proceeding for cancellation of the pe....

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....id recommendations made by the D.G.G.I. 11. The petitioner filed an Appeal against the order dated 4.4.2024, which has been dismissed by Additional Commissioner, Grade-2 (Appeal). 12. While assailing the validity of the aforesaid orders, the learned counsel for the petitioner has submitted that when a show cause notice dated 9.2.2024 was issued for cancellation of the petitioner's GST registration on certain reasons mentioned in the notice and finding the petitioner's reply to be satisfactory, the proceedings for cancellation of GST registration of the petitioner were dropped by means of an order dated 19.02.2024, issuance of a fresh show cause notice on 18.03.2024 on a new set of allegations, is unreasonable. Further, the sho....

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....iven a proper opportunity of hearing, which requires that the person concerned should be communicated the allegations against him and the material relied upon in support of allegation. The failure of the authority to provide a copy of the letter dated 16.3.2024 to the petitioner, denies adequate opportunity of hearing to the petitioner. Further, a bare perusal of the impugned cancellation order dated 04.04.2024 indicates that the Assistant Commissioner, State Tax, Sector-3 Gonda has started the order with the narration that he had been directed by the Additional Commissioner, Grade-1, State Tax, Ayodhya Zone, Ayodhya to immediately cancel the GST registration of the petitioner. Additional Commissioner, Grade-1 is an officer higher in rank t....