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2021 (8) TMI 664 - CHHATTISGARH HIGH COURTProvisional attachment of Bank Account - cancellation of registration certificate of petitioner - blocking of input tax ledger - HELD THAT:- After attachment of the bank account on 17.02.2021, the reply was filed by the petitioner on 22.03.2021 and it appears the same has not been decided. Therefore, prima facie it would be non-compliance of Rule 159(5) of the CGST Rules. Now, with respect to the cancellation of registration, in the order, prima facie the reasons have not been assigned as mandated under Rule 21 of the CGST Rules. If the reply is not filed, the attachment order of the bank account and cancellation of registration do not show that what grounds were existing to pass such order. Since the business of the petitioner stands closed for attachment of the bank account and cancellation of registration, strict compliance is required as per the Act and Rules - the interim order shall not preclude the department to proceed in accordance with law and to the mandate of the Act and since the submission made at the bar that the petitioner is cooperating in the further enquiry and he is regularly participating, the department would be free to take any action if the petitioner deliberately avoids any hearing given to them. List in the second week of September, 2021.
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