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2023 (11) TMI 712 - ALLAHABAD HIGH COURTCancellation of GST registration of petitioner - existence of statutory alternative remedy - HELD THAT:- From a bare reading of the notice, reply furnished thereto and the impugned order it transpires, in the first place a wholly non-speaking show- cause notice was issued to the petitioner. Besides making reference to the statutory requirement/ obligation on a registered person to issue a tax invoice only against actual business transaction, no fact allegation was made in that notice of any violation/ infringement of that statutory requirement, committed by the petitioner. Neither date or detail of the tax invoice nor goods involved nor their value etc. nor the purchaser were disclosed. Even the period during which the law may have been allegedly infringed by the petitioner, was not specified in the show-cause notice. At the same time, the said communication suspended the registration of the petitioner. Though the petitioner's reply dated 28.3.2023 may also be described as vague at the same time it is difficult to accept that an adverse conclusion may have been drawn against the petitioner solely on that basis. Unless the show-cause notice had made any fact allegation against the petitioner, the vagueness of the reply may remain inconsequential. The order impugned dated 9.8.2023 assigns no reason whatsoever to cancel the petitioner's registration - Relegating the petitioner to the forum of alternative remedy in face of undisputed facts noted above may be of no real use or purpose. The writ court regularly relegates petitioners specifically in tax matters, to the forum of the statutory remedy of appeal where minimum compliances of law have been made - the objection of the maintainability of the present writ petition is over ruled. The petition is disposed off.
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