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2020 (11) TMI 711 - HC - GSTValidity of SCN - Cancellation of GST registration - SCN was served upon the petitioner asking him to show cause as to why his registration would not be cancelled as the petitioner/taxpayer was found non-functioning/not existing at the principal place of business - It is the contention of the petitioner that the show cause notice was vague - HELD THAT:- It is true that no hearing was given to the petitioner. It is also true that the order of cancellation is not a speaking one. However, the petitioner received such an order on February 14, 2020 and he has moved this Court in August, 2020. There are no reason to invoke a high prerogative writ and allow the prayer of the petitioner to set aside the order of cancellation in view of the provisions of Sections 30 and 107. Section 30 of the GST Act provides that a party aggrieved by an order of cancellation may apply for revocation of cancellation. The apprehension of the petitioner that the entire claim would have to be deposited if the petitioner takes recourse to Section 30, is refuted by Mr. Majumdar - this Court does not think it fit to set aside the order of cancellation of registration at such a belated stage, specially as the period of limitation has been extended by the authorities. The petitioner shall exhaust the available remedy under the statute. Application disposed off.
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