TaxTMI 
TaxTMI 
2024 (11) TMI 256
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....exure JJ as well as the Order dated 14.12.2021 passed by the Ld. Respondent No. 2 [Annexure E] and thereby restore the registration of the Petitioner Firm w.e.f. 24.05.2021. (C) YOUR LORDSHIPS may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or Direction and direct the Ld. Respondents to revoke the cancellation of Petitioner's GST Registration and thereby restore the same w.e.f. 24.05.2021. (D) Pending hearing and final disposal of the present petition, YOUR LORDSHIPS may be pleased to revoke the cancellation of the Petitioner's GST (E) Ex-parte ad-interim relief in terms of Para (D) may kindly be granted; (F) Pass any such other and / or further orders that may be deemed just and proper, in the facts and circumstances of the present case. 3. Brief facts of the case are that the petitioner, a proprietary concern is carrying on the business at Morbi and is doing the business of trading in Light Diesel Oil, Petroleum Oils, etc. for industrial use. For the said purpose, the petitioner is registered under the GST Acts with registration no. 24FKRPB6163F1Z3 w.e.f. 24.05.2021.....
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....23 for revocation of cancellation of registration. In response to the said application, respondent No. 2 issued a show cause notice dated 11.05.2023 for rejection of application for revocation of cancellation of registration on the ground that since the registration of the petitioner was cancelled for reasons of availing the same by means of fraud, misstatement and suppression of facts from retrospective date of obtaining registration as per Section 29, the petitioner would not be not eligible to apply for Revocation under Amnesty Scheme vide Notification No. 03/2023 dated 31/03/2023. The aforesaid show cause notice dated 11.05.2023 was not responded by the petitioner and therefore, respondent No. 2, vide order dated 24.05.2023, rejected the application seeking revocation of cancellation of registration on the ground that no reply was furnished to the show cause notice dated 11.05.2023. 9. Thereafter, the petitioner preferred another application on 30.05.2023 for revocation of cancellation of registration. In response to the said application, respondent No. 2 issued a show cause notice dated 05.06.2023 for rejection of application for revocation of cancellation of registration o....
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....ase of the petitioner was covered by clause (e) of section 29 of the GGST Act. However, the impugned show cause notice dated 30.11.2021 for cancellation of registration is issued without providing any details and the order of cancellation of registration dated 14.12.2021 also does not state any details for cancellation of registration and at the same time also impose penalty of Rs. 29,41,224/- each under Central tax and State tax and penalty of Rs. 14,28,840/- under the integrated tax without there being any notice of hearing to the petitioner. 15. The coordinate Bench of this Court in case of M/s. Aggrawal Dyeing & Printing v. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.) has issued the guidelines to respondent no. 2 as under: "18. Our final conclusion are as under: 18.1. Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause notice as well as in the final order of cancellation of registration that may be passed, the authority concerned shall issue an appropriate show cause notice containing all t....
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....its of the case." 16. The respondent authorities however rejected the application for revocation of cancellation contrary to the aforesaid directions issued by this Court. Respondent no.3 also rejected the appeal without referring to the details submitted by the petitioner. 17. In the present case, order of cancellation of registration is therefore, passed without assigning any reason by the respondent authority and penalty was imposed without any notice and opportunity of hearing to the petitioner and appeal filed by the petitioner under section 107 of the GST Act against the order of rejection of application for revocation of cancellation is also dismissed. 18. As the appellate authority has dismissed the appeal of the petitioner, respondent authority will not be able to exercise revisional power under section 108 of the GST Act. Therefore, the impugned order passed by the appellate authority as well as order of cancellation of registration are required to be quashed and set aside and accordingly, the matter is remanded back to the Assessing Officer at show cause notice stage. However, registration of the petitioner shall remain suspended till show cause notice is decide....