2025 (9) TMI 1687

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....onsent of the learned counsel for the parties. 3. The Petitioner challenges the order dated 22 July 2024 made by the Revisional Authorities under Section 108 of the CGST/MGST Act, 2017, revising the cancellation order dated 22 June 2022 and retrospectively cancelling the Petitioner's GST registration from 12 August 2017, i.e. the date of initial registration. 4. Normally, we do not entertain petitions when the Petitioner has an alternative and efficacious remedy available. However, Mr Harnesha pointed out that the Appeal lies to the Tribunal, which is yet to be constituted or function. Furthermore, he pointed out that the Petitioner alleges a gross violation of natural justice, which is one of the exceptions to the rule of exhausting ....

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....d address. 9. The rival contentions now fall for determination. 10. In this case, the Petitioner, by his application of 2 June 2022, had applied for cancellation of GST registration. This application was allowed by order dated June 22, 2022, and the Petitioner's registration was cancelled, effective from May 31, 2022. 11. The order dated 22 June 2022 is at Exh.-E page 68 of the paper-book. This order indicates that the same was communicated to the Petitioner at the following address: - "4th Floor, 402-A Wing, K.P. Height, Ahmedabad City, Poda, Ahmedabad, Gujarat - 382 415." 12. After almost three years, the Respondent has sought to revise the cancellation order of 22 June 2022, on the grounds that the ....

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....rt ground, the impugned order dated 22 July 2024 is liable to be set aside and is hereby set aside. 16. Since we have set aside the impugned order dated 22 July 2024 only on the ground of failure of natural justice, we permit the Respondent to proceed with their show-cause notice of 1 July 2024, hear the Petitioner and pass appropriate orders thereon in accordance with law. The show cause notice dated 1 July 2024 is not annexed to the Respondent's replies. 17. Ms Vyas states that this show-cause notice of 1 July 2024 will now be served on the Petitioner, and if this Court permits, it will be served on the Petitioner now appearing for them, so that there is no controversy regarding service. Advocate Harnesha, on instructions, has agree....