2023 (7) TMI 98 - BOMBAY HIGH COURT

Provisional Attachment of Bank Account/Property - Section 83 of the CGST/SGST Act, 2017 - HELD THAT:- It appears that despite Respondent No. 2 being put to notice of the filing of this petition, which was served on 2nd December 2022, Respondent No. 2 proceeded to pass an order dated 2nd January 2023, cancelling the Petitioner's registration. It also appears that the impugned order takes within its ambit some issues, which are not part of the show cause notice.

There is no reason to not accept the Petitioner’s case that Respondent No. 2 acted in an arbitrary manner in exercising powers vested in him when he passed the impugned order in breach of the principles of natural justice. In these circumstances, there can be no alternative but to set aside not only the show cause notice but the impugned order dated 2nd January 2023 cancelling the Petitioner's registration - Application disposed off.