TMI Blog2021 (2) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... on of registration under the second proviso to Section 29(2) of the CGST Act - HELD THAT:- It appears from the record that the petitioner has already challenged show cause notice for cancellation of registration dated 2nd December, 2020 by filing reply thereto. This part has to be adjudicated by the concerned authority empowered under the statute in accordance with law. This Court, therefor, does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime of hearing well in advance and the petitioner co-operate in the hearing. The concerned officer upon hearing the petitioner shall pass a reasoned order and will be free to pass appropriate orders, if the petitioner does not participate at the hearing. Petition disposed off. - WPO 54 of 2021 - - - Dated:- 15-2-2021 - THE HON BLE JUSTICE ARINDAM MUKHERJEE Mr. Soumyajit Dasgupta, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys that this notice is contrary to the provision of Section 29(2) and rule 21A of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the CGST Act ). So far as the suspension is concerned sub-rule 2 of rule 21A, according to the petitioner, refers to a personal hearing before the suspension of registration under the second proviso to Section 29(2) of the CGST Act. But no heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the cancellation and not for suspension but fairly admits that rule 21A provides for a hearing prior to suspension. The notice dated 1st February, 2021 according to the respondent nos.1 and 2 has been issued by the Central GST authorities to which the said respondents are not concerned. It appears from the record that the petitioner has already challenged show cause notice for cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 2nd December, 2020. The entire exercise shall be completed within a period of three weeks from date. The authority concerned shall issue a specific notice informing the petitioner about the date and time of hearing well in advance and the petitioner co-operate in the hearing. The concerned officer upon hearing the petitioner shall pass a reasoned order and will be free to pass appropriate orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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