TMI Blog2021 (4) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord to justify the stand taken by the appellant. The learned Single Judge has rightly come to the conclusion and dismissed the writ petition. - Writ Appeal No. 1823/2019 - - - Dated:- 7-4-2021 - Hon. Shri Justice S. A. Dharmadhikari And Hon. Shri Justice Anand Pathak Shri Kamal Kumar Jain, learned counsel for the appellant Shri R.P.Singh Kaurav, learned Government Advocate for the respondents/State JUDGMENT ( Delivered on this 7th day of April 2021 ) In this Writ Appeal preferred under Section 2 (1) of the Madhya Pradesh Uchch Nyayalaya (Khand Nyay Peeth Ko Appeal) Adhiniyam, 2005, challenge has been made to the order dt.27.08.2019 passed by the learned Single Judge in W.P.No.9885/2019, whereby Writ Petition cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in the Act of 2017. The notice was purportedly issued under Rule 21 (b) of the Central Goods and Services Tax Rules 2017 (hereinafter shall be referred to as the 'Rules of 2017'), which mandates that the registration granted to the person is liable to be cancelled, if the person issued invoice or bill without supply of goods or services in violation of the provisions of the Act or the rules made thereunder. Since the appellant failed to prove his e-way transaction details, his registration has been cancelled by order dt.09.01.2019. Being aggrieved, the appellant preferred an appeal under Section 107 of the Act of 2017. The Appellate Authority taking into consideration the entire facts on record, affirmed the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coercion and threat inspite of the fact that cancellation is covered by all the documents. It is alleged that it is an inter- State sale and the respondents can not deny the same and demand and collect the tax in the manner in which they have done, which is arbitrary and without jurisdiction. In such circumstances, the impugned order deserves to be set aside. 4. Learned counsel for the appellant in support of his contention has placed reliance on the judgment of High Court of Kerala in the case of Kannangayathu Metals Vs. Asst. State Tax Officer and others reported in (2020) 38 GSTJ 482 (Ker) to contend that as per Section 129 of GST Act, there is no mandate for detaining goods merely because driver took an alternate route to reach the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y surprising and strange that instead of using four lane high way, some alternative route, which is longer, has been used by the appellant. Cancellation of registration of GSTN was effected after affording due opportunity of hearing to the appellant. 6. Learned Single Judge came to the conclusion that a detailed enquiry was conducted by the Commercial Department Range Agra and that the fact regarding issuance of invoices/e-way bills without any transportation of physical goods came into picture, therefore, verification in this regard was also done wherein it was actually found that the goods were not physically transported and that before initiating the proceeding against the appellant proper opportunity of hearing/show cause notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG- 19, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20. (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 9. The appellate authority taking into consideration the entire facts on record had affirmed the order passed by the Dy.Commissioner of State Tax holding that 10. On going through the order passed by the appellate authority it appears that the detailed enquiry was conducted before passing the impugned order, in which certain discrepancies were found with regard to the business of the appellant. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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