TMI Blog2020 (11) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.P.A 6311 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. Aggrieved, the petitioner has moved this Court. Mr. Majumdar, learned Additional Advocate General submits that the petitioner has invoked the writ jurisdiction of this Court without exhausting the alternative remedy prescribed under the Goods and Services Tax Act, 2017. He refers Sections 29, 30 and 107 of the said Act and Rule 23(1) of the GST Rules. According to Mr. Majumdar the show cause notice clearly stated the reason why the same was issued as the petitioner was not functioning at the registered place of business. According to Mr. Majumdar the reply to the show cause notice was required to be uploaded in the website and a hearing would have been given to him on the basis of the reply. As no reply was forthcoming, the order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to interfere especially when there are alternative efficacious remedies provided in the statute itself. If the petitioner takes recourse to the provisions of the statute, then the authority shall consider all the aspects as discussed hereinabove including the failure to give an opportunity of hearing to the petitioner and pass its order in accordance with law. The petitioner submits that the report on the basis of which the order impugned was passed was not provided to him. He may pray before the authority for the same and the authority shall look into all the aspects of the matter independently. Accordingly, WPA 6311 of 2020 is disposed of. There will be, however, no order as to costs. Urgent Photostat certified copy of this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
