TMI Blog2021 (7) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... eply to the show cause notice. True it is, that the petitioner did not file reply by 15.02.2021, as was required by the notice dated 04.02.2021, but then the notice dated 04.02.2021, requiring the petitioner-assessee to file reply within 7 days from the date of service of the notice itself was contrary to the statutory provisions. A bare reading of sub-rule (2A) reveals that the Assessing Authority is required to give 30 days time to explain the reason why the registration ought not to be cancelled. In the opinion of this Court, the proceedings of cancellation of registration cannot be kept hanging fire on any pretext, including that assessee failed to file reply within the time allowed. Authority issuing the notice is statutorily bound ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.03.2021, yet the respondents have not passed any final order regarding petitioner s registration, due to which petitioner s right to trade has been kept in suspended animation. 5. Inviting Court s attention towards the provisions contained in Section 29 of the Rajasthan Goods and Service Tax Act, 2017, amended vide Finance Act, 2020 and Rules 21 and 22 of the Rules framed thereunder, Mr. Kothari, learned counsel for the petitioner, submitted that though suspension of registration certificate does not envisage grant of opportunity of hearing in express terms, but the principles of natural justice warrants that before suspending a license, a reasonable opportunity of hearing must be granted to an assessee. 6. He submitted in the alter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of thirty days from the date of application submitted under rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1) or under subrule (2A) of rule 21A, cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of Section 29. 11. A perusal of above quoted sub-rule (3) clearly shows that the authority concerned is required to cancel the registration (if required) within a period of 30 days of the date of the reply to the show cause notice. True it is, that the petitioner did not file reply by 15.02.2021, as was required by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder in terms of sub-rule (3) of Rule 22 of the Rules. 15. Having regard to the facts and circumstances of the case and also considering that the petitioner has omitted to file reply within time allowed and even within 30 days of receiving the notice dated 04.02.2021, the present writ petition is disposed of with a direction to the petitioner to put forth all the submissions including the submission about automatic revocation of suspension advanced before this Court. Petitioner may file supplementary reply/written arguments. 16. The petitioner and/or his representative may personally appear before the respondent No.4 on 07.07.2021, who, in turn, shall provide opportunity of hearing to the petitioner and pass speaking order in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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