TMI Blog2021 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... e case on hand. The impugned order of cancellation of the petitioner s registration is set aside. Consequently, the demand confirmed under order dated 23.04.2021 on the ground that the petitioner s registration has been cancelled is set aside - petition allowed. - WP(C) No.401/2021 - - - Dated:- 31-8-2021 - HON BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON BLE MR. JUSTICE S.G. CHATTOPADHYAY For Petitioner(s) : Mr. B.L. Narsimhan, Advocate, Mr. T.K. Deb, Advocate, Mr. N. Pal, Advocate, Mr. R. Tangri, Advocate, Mr. V. Jain, Advocate. For Respondent(s) : Mr. Debalay Bhattacharjee, G.A., Mr. K. De, Addl. G.A. JUDGMENT ORDER (Akil Kureshi, C.J.) The petitioner has challenged an order dated 23.04.2021 passed by the Superintendent of Taxes, Charge-IV, Tripura cancelling the petitioner s registration under Tripura Goods and Services Tax Act as well as Central Goods and Services Tax Act. 2. Brief facts are as under: The petitioner is a company registered under the Companies Act and is engaged in the business of providing goods on rental basis to its customers across the country including in the State of Tripura. In the State of Tripura the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir taxes and regular in filing their returns on time. That it can be understood that matter of noncompliance is in connection with SCN u/s 61 of GST Act dated 06.09.2020 in the matter of clarification of excess ITC claimed as appeared in the differences in the GSTR3B and GSTR2A for the period Apr-2018 to Mar-19. That, the matter relating to the same is being handled by Shri Nanda Dulal Pal, Advocate, Shri Nirnoy Paul, Advocate and Mr. Ninnaz Paul and a written submission in connection with the same along with additional supporting documents has been submitted today vide ASMT 11 bearing ARN No.ZD1601210003021 dated 16.01.2021. That, the taxpayer assures full co-operation with the department and its procedures and that a written Compliance in Ref to SCN dated 06.09.2020 has been submitted and thus hereby pray before you to kindly revoke the SCN for cancellation of registration and allow taxpayer to run its course of business smoothly and file their returns on time and deposit applicable taxes and hope that your honour would be pleased to allow the same and drop the proceedings form your end otherwise the taxpayer would suffer and irreparable loss and oblige thereby. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into cancellation of registration of the petitioner was not specified in the notice at all. This show-cause notice, therefore, did not make the petitioner wiser about the grounds on which the Superintendent of Taxes proposed to cancel the petitioner s registration. The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed blank format of a show-cause notice to the petitioner asking the petitioner to meet with non-existent and non-disclosed grounds. The very purpose of issuance of show-cause notice is to elicit a proper response from the noticee so that on fair assessment of the materials on record after considering the representation of the noticee the competent authority can come to a just conclusion whether the noticee had exposed itself to the liability of cancellation of the registration. If such a show-cause notice does not specify the grounds on the basis of which the Superintendent desired to proceed further, the same would fail the test of minimum requirement of principles of natural justice and the statutory requirement for issuance of show-cause notice. Issuance of a show-cause notice is not an empty for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lations as flowing from the Company Law. He has discussed the issue of authorisation as referred to in the GST regime. He has entered into the arena of what are the requirements of a valid affidavit, who should sign such affidavit, who should notarise it and who should be the witnesses. He has referred to Section 195 of IPC which provides for punishment for false evidence. He has referred to the concepts of power of attorney and Negotiable Instruments Act. He has discussed a law on Transfer of Property and the essentials of a lease. He has spoken on the remedies available with the lessor. He has also taken note of different kinds of leases. He has reproduced literature from books and presumably from internet. He has extensively reproduced from judgments of various Courts discussing constitutional principles. All these references are without showing relevance to the issues at hand. The ultimate observations and conclusions in the order are hard to find and more difficult to understand. The task of the reader of this order to fish out the reasons in support of the demand is more difficult than finding a needle from a haystack. Howsoever hard we may try, it is difficult to separate th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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