TMI Blog2021 (2) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- Considering the charges made in the show cause notice and those in the order of cancellation, it appears that certain fact finding acts have been undertaken by the Proper Officer. The writ Court cannot go into the correctness of fact finding exercise said to have been undertaken by the Proper Officer. Since an alternative remedy in form of appeal under Section 107 of the CGST Act is avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation of the petitioners Goods and Services Tax Registration dated 18th November, 2020 passed by the Proper Officer, being the Superintendent, Alipore, CGST under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act). This order dated 18th November, 2020 was passed after issuance of a show cause notice for cancellation of registration dated 12th November, 2020 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is no existence of the principal place of business of the assessee. Considering the charges made in the show cause notice and those in the order of cancellation, it appears that certain fact finding acts have been undertaken by the Proper Officer. The writ Court cannot go into the correctness of fact finding exercise said to have been undertaken by the Proper Officer. Since an alternati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icient cause being shown. The petitioners shall also be entitled to take all points available to the petitioners including those taken in the writ petition. The Appellate Authority on being approached in time shall dispose of the petitioners appeal within a period of two months from the date of the petitioners preferring the appeal. I have not gone into the merits of the matter and the obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
