2021 (4) TMI 1203

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....ate, Ms. S Nag, Advocate. ORDER (Akil Kureshi, CJ). Petitioner has challenged a communication dated 16th December 2020, issued by the Superintendent of Taxes calling upon the petitioner to appear for personal hearing why the petitioner's registration under GST Act not be cancelled. The petitioner has also questioned the action of the respondents in blocking the petitioner's registration on the ....

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....en working days from the date of service of this notice. Your are hereby directed to appear before the undersigned on 24/12/2020 at 11:30 If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed dated and time, the case will be decided ex parte on the basis of available records and on merits. Please note that you registration stands s....

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....ting any particular reason. The reason stated is picked up from the statute itself namely, non-compliance of any specified provisions of GST Act or the Rules made thereunder. Without specifying which provisions of the Act or the Rules and in what manner the petitioner has approached, granting hearing to the petitioner would be an empty formality. This apart, admittedly, so far no order cancelling....