2024 (9) TMI 1235

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.... quash the impugned order dated 27.6.2024 passed by the respondent no. 3 in Defective Appeal No. 2425AAZA000144/2024 (GST) Year 2023-24. (b) To issue a suitable writ, order or direction issued in the nature of certiorari the Hon'ble Court be pleased to quash the order passed for cancelling the GST registration of the petitioner vide order dated 01.6.2023 passed by respondent no. 4." 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship concerned engaged in the business of construction work and for that purpose he has obtained GST IN - 09BDSPR0333P2ZR. On 22.5.2023, respondent no. 4 has issued a show cause notice for cancellation of registration under Rule 21 (d) of the Rules and thereafter ex ....

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....23182863V Date Order for Cancellation of Registration This has reference to show cause notice issued dated 22/05/2023. Whereas no reply to the show cause notice has been submitted; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): Rule 21(d)-person violates the provision of rule 10A (Bank details) The effective date of cancellation of your registration is 01/06/2023 2. Kindly refer to the supportive document(s) attached for case specific details.-Not Applicable 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of ....

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....ution of India, the same has been done without any application of mind which is neither the intent of the Act nor can it be held to be in compliance of the mandate of Article 14 of the Constitution of India. He further argues that as the appeal has not been decided on merit, the doctrine of merger will have no application and it is only the order dated 07.01.2023 which affects the petitioner and as the same is devoid of any reasons, the same can be challenged before this Court as decided by the Hon'ble Supreme Court in the case of Whirlpool Corporation v. Registrar of Trademarks, Mumbai and Ors. - (1998) 8 SCC 1. 7. He further places reliance on the judgment of this Court in the case of Om Prakash Mishra v. State of U.P. & Ors.....

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....rence in the show cause notice dated 12.5.2021 issued to the petitioner and in the form of the show cause notice quoted aforesaid. The specific date and time is necessarily required to be mentioned in the notice for showing cause which is conspicuous by its absence in the notice to the petitioner. Moreover, the proviso to sub-section (2) of Section 29 mandates opportunity of hearing being provided to the person whose registration is proposed to be cancelled before cancelling the registration. Paragraph 11 of the writ petition categorically mentions that after issuance of the show cause notice, no opportunity of hearing was granted to the petitioner by the respondent no.4 and that neither any date was fixed for hearing nor the petit....