2024 (10) TMI 128

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.... Bhatia, Mr. Rakesh Kumar, Mr. Chanderkant Singh, Mr. Aamnaya Jagannath Mishra, Mr. Bipin Punia and Mr. Keshav Garg, Advs. For the Respondents Through: Mr. Puneet Yadav, Sr. Panel Counsel for R-1/UOI. Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Adv. Mr. Harpreet Singh, Sr. SC along with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the ....

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....ems. Pursuant to the said application, the proper officer issued a notice dated 28.05.2022 stating that the proper officer was not satisfied with the petitioner's application. The only reason set out in the said notice dated 28.05.2022 reads as under: 'Cancellation Details - Others (Please Specify) - MISMATCH OF ITC IN 3B/2A'. 4. The petitioner was called upon to file a reply to the said notice....

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....rvice of the SCN and to appear for personal hearing on the appointed date and time. Additionally, the petitioner's GST registration was suspended with effect from the date of the SCN, that is, with effect from 15.06.2022. The petitioner did not respond to this notice (the SCN) as well. In the given circumstances, the proper officer passed the impugned cancellation order cancelling the petitioner's....

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....e event the petitioner did not appear for a personal hearing at the appointed date and time, the case would be decided ex-parte on the basis of available records and on merits. However, no date of a personal hearing was communicated to the petitioner. As noted, the SCN does not mention any appointed date or time for a personal hearing. 9. In view of the above, the decision of the proper officer t....