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2024 (2) TMI 173 - CALCUTTA HIGH COURTCancellation of certificate of registration of the petitioner - suppression of outward supply to evade tax in contravention of the provisions of CGST Act, 2017 and WBGST Act, 2017 - HELD THAT:- Section 29(2)(e) states that the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit where registration has been obtained by means or fraud, wilful misstatement or suppression of facts. Such allegation does not appear to have been leveled against the petitioner in the show cause notice. That apart, the show cause notice alleges about violation of Rule 21(a) and 21(b) only whereas the provisions contained in Rule 21(e) was also invoked for cancelling the registration of the petitioner when the same was not the ground of show cause notice. It is the cardinal principle that the show cause notice must contain the allegation on which the authority proposes to initiate an action/proceeding so as to enable the noticee to deal with such allegation effectively - In the case on hand, the authorities travelled beyond the show cause notice while passing the impugned order. This court is of the considered view that the order of adjudicating authority dated July 14, 2023 (which was signed on 14th August, 2023) as well as the appellate order dated 19th September, 2023 calls for interference - Petition allowed.
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