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2021 (2) TMI 986 - HC - GSTCancellation of petitioner's GST registration - scope of SCN - petitioners say that the cancellation order has been made on grounds which did not find place in the show cause notice - HELD THAT:- Considering the charges made in the show cause notice and those in the order of cancellation, it appears that certain fact finding acts have been undertaken by the Proper Officer. The writ Court cannot go into the correctness of fact finding exercise said to have been undertaken by the Proper Officer. Since an alternative remedy in form of appeal under Section 107 of the CGST Act is available to the petitioners, which is more competent to deal with the fact finding issues, I am not inclined to entertain the instant writ petition - The petitioners are permitted to approach the Appellate Authority under Section 107 of the CGST Act within 2nd March, 2021. The Appellate Authority on being approached in time shall dispose of the petitioners’ appeal within a period of two months from the date of the petitioners preferring the appeal - Petition disposed off.
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