TMI Blog2021 (10) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned apparently suffers from the violation of a statutory provisions of non-providing of any opportunity as contemplated under Sub-section (2) of Section 29 of the Act, with the consensus of the parties, the impugned order is quashed - the matter is remitted back to the respondent No. 2, to take an appropriate action and decision thereon too, only after providing an opportunity of hearing to the petitioner. Petition allowed by way of remand. - Writ Petition (M/S) No. 1968 of 2021 - - - Dated:- 21-9-2021 - HON BLE SHARAD KUMAR SHARMA, J. Present :- Mr. S.K. Posti, Senior Advocate assisted by Mr. Ashutosh Posti, Advocate for the petitioner. Mr. Mohit Maulakhi, Brief Holder for the State of Uttarakhand. JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,- (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, wilful mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher. (6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed. 2. Sub-section (2) of Section 29 of the Act, specifically creates a statutory obligation, that in an eventuality, where the registration is required to be cancelled, under either of the modes, i.e. on account of the commission of the default or on account of an application submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a period of seven working days from the dale 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. within a period of thirty days from ilk-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), cancel the registration, with effect from a da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of 30 days, as provided under Sub-rule (3) Rule 22, when the cancellation was being resorted to, though apart from the fact that the office concerned has become functus officio after the expiry of 30 days, even if at all, the cancellation was required, in that eventuality, then the petitioner ought to have been heard. 7. On these short premise, the learned counsel for the parties agreed that because the order impugned apparently suffers from the violation of a statutory provisions of non-providing of any opportunity as contemplated under Sub-section (2) of Section 29 of the Act, with the consensus of the parties, the impugned order is quashed. 8. The Writ Petition is allowed. The matter is remitted back to the respondent No. 2, to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
