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2023 (11) TMI 516 - BOMBAY HIGH COURTCancellation of registration under Central Goods and Service Tax Act - Attachment of bank account - SCN do not provide for any reasons for incurable defect - Violation of principles of natural justice - HELD THAT:- The show cause notice and order cancelling the registration clearly does not provide for any reason whatsoever for such action being taken against the petitioner and, therefore, there is an incurable defect in the order which cannot be improvised in the reply of the respondents - the order cancelling the registration ought to have contained reasons for the said cancellation of the registration and in the instant case, no such reason can be found in the order cancelling the registration - Insofar as the order cancelling the registration and show cause notice for such cancellation are concerned, the same is arbitrary and illegal. Attachment of the bank accounts - HELD THAT:- The petitioner and the respondents are at ad idem that the petitioner should avail the remedy provided by sub-rule (5) of Rule 159 of the CGST Rules - It is opined that the petitioner needs to invoke sub-rule (5) of Rule 159 of the CGST Rules to the order of attachment in question as the rule itself would permit. Thus, in the facts and circumstances of the case, the discretionary jurisdiction under Article 226 of the Constitution of India not exercised to interfere in the impugned attachment order. The impugned show cause notice dated 18th September, 2023 is quashed and set aside. The consequential order dated 5th October, 2023 cancelling the petitioner’s registration also would stand quashed and set aside - petition disposed off.
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