2024 (9) TMI 161

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....ICE BHARGAV D. KARIA) [1] Learned advocate Mr. Mahir Dani for learned advocate Mr. Chetan K. Pandya for the petitioner and learned A.G.P. Mr. Raj Tanna for the respondent No.1 and learned advocate Mr. Deepak Khanchandani for the respondent No. 2. [2] By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancellation of registration passed by the Assessing Officer has been upheld and the appeal was dismissed on the ground of limitation. [3] The petitioner challenged the order of cancellation of registration on the ground of not providing an opportunity of hearing as well as such order was passed without assigning any reason for cancellation of the registration of the petiti....

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....ay in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, it may be looked into. 18.3 The aforesaid may appear to be very trivial issues but, it assumes importance in reducing the unnecessary litigation. Our concern is that on account of procedural lapses, the High Court should not be flooded with writ applications. The procedural aspects should be looked into by the authority concerned very scrupulously and deligently. Why unnecessarily give any dealer a chance to make a complaint before this Court when it could have been easily avoided by the department. 19. In the result, all the writ ap....

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....er section 108 of the GST Act. Therefore, the impugned order passed by the Appellate Authority as well as the order of cancellation of registration are required to be quashed and set aside. Accordingly, the matter is remanded back to the Assessing Officer at the show cause notice stage. However, the registration of the petitioner shall remain suspended till the show-cause notice is decided by the Assessing Officer as per the following directions: (i) The Assessing Officer shall provide detail reason for cancellation of registration of the petitioners, if not supplied earlier within a period of two weeks from the date of receipt of copy of this order. (ii) Even if the reasons are supplied earlier and if the petitioner reque....