TaxTMI 
TaxTMI 
2022 (3) TMI 1679
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.... anr.). By the said writ petition the appellant challenged the order of cancellation of registration dated 03.01.2022 granted to the appellant under the West Bengal Goods and Services Tax Act, 2017 (in short, the said Act) and the rules framed therein. The appellant approached the learned writ court challenging the order of cancellation of registration under the said Act on the principle ground that the order is in violation of principles of natural justice. The learned writ court opined that the appellant should avail the alternative remedy available under Section 30 of the said Act and accordingly the writ petition was dismissed. We have elaborately heard learned counsel for the parties present. The rule of alternative remedy is ....
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....ted that if the appellant fails to file a reply within the stipulated date or fails to appear on the appointed date and time the case will be decided ex parte on the basis of available records on merits. The appellant would further contend that after receipt of show cause notice, their authorized representative visited the Office of the respondent authority and under one pretext or the other he was not entertained and not allowed to meet the Officer. Further the appellant submitted that a letter dated 02.12.2021 which was sent by Speed Post on 06.12.2021 in which they have stated to be carrying on business in the place in question and allegation in the show cause notice is not tenable. On 03.01.2022 the order for cancellation of registra....
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....The allegation in the show cause notice dated 18.11.2021 is that the dealer was not found in the principal place of business at the time of field visit. The order of cancellation of registration in Form GST REG-19 dated 03.01.2022 refers to alleged reply dated 01.12.2021. In the next sentence, it has been mentioned that no reply has been submitted by the appellant to the said show cause notice. On 03.01.2022, when the order of cancellation has been passed wherein there are several allegations and substantial point of allegations are beyond the allegation contained in the show cause notice dated 18.11.2021, therefore, it is clear that there has been violation of principles of natural justice and the authority has taken a note of certain i....