TMI Blog2021 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... uous by its absence in the notice to the petitioner. Moreover, the proviso to subsection (2) of Section 29 mandates opportunity of hearing being provided to the person whose registration is proposed to be cancelled before cancelling the registration - the denial of opportunity of hearing to the petitioner as is mandated in the first proviso to sub-section (2) of Section 29 of the Act of 2017 vitiates the proceedings as well as the orders cancelling the registration of the petitioner. The provisions of sub-section (1) of Section 29 would come into play where (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24. The learned Standing Counsel has not been able to demonstrate that the case of the petitioner is liable to be covered under any of the three clauses as aforesaid - Sub- Section (1) of Section 29 would come into play only in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before respondent no.3 was also dismissed, citing the very same reasons as in the order of cancellation. The contention of the learned counsel for the petitioner is that the show cause notice reveals no details as to whether any survey had actually taken place or not and that what was the date and time fixed for personal hearing. It is contended that the show cause notice which is an imperative compliance of the principles of natural justice, was mandatorily required to furnish basic details regarding the date and time of personal hearing. Learned counsel has drawn attention of the Court to paragraph No.11 of the writ petition, in which a categorical averment has been made that after issuance of show cause notice, no opportunity of hearing was granted to the petitioner by the respondent no. 4 and neither any date was fixed for hearing nor the petitioner was called to place its case before the respondent no.4. It is contended that this paragraph has not been replied by the respondents in the counter affidavit. It is, therefore, contended that the order impugned cancelling registration of the petitioner having been passed without affording an opportunity of hearing to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 24.5.2021 submitted by the petitioner in response to the show cause notice dated 12.5.2021 and states that the respondent no.4 had examined the reply of the petitioner and submissions made at the time of hearing and is of the opinion that his registration is liable to be cancelled for following reasons:- 1. NO ONE FOUND AT THE BUSINESS PLACE NEITHER ANY BUSINESS ACTIVITY FOUND NOR ANY BILL BOOK AT THE TIME OF SURVEY. LANDLORD SHRI YATENDRA PUNDIR TOLD NO ONE CAME HERE TO START A BUSINESS NOR ANY BUSINESS ACTIVITY TAKES PLACE HERE. AFTER SCRUTINIZING THE RETURN IT WAS FOUND THAT YOU HAVE PURCHASED OF ₹ 2950000/ FROM NON EXISTING DEALER I.E. M/S NISHTHA EXIM GSTIN; 07AYKPM9933GIZY AND AVAILED BOGUS ITC WITH MALAFIDE INTENTION. IT IS ALSO FOUND THAT AFTER GRANTING REGISTRATION YOU HAVE NOT FURNISHED BANK ACCOUNT DETAILS IN DUE TIME AS RULE 10A . The appellate order only refers to the grounds raised in the appeal, but, it does not address the same and merely reiterates the findings of the order of the respondent no.4 cancelling the registration. Sub-Section (2) of Section 29 of the Act of 2017 reads as follows: (2). The proper officer may cancel the registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to be cancelled for the following reasons:- 1. 2. 3. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Place: Date: Signature (Name of the Officer) Designation Jurisdiction. [Note: Your registration stands suspended with effect from ------(date).] A bare perusal of the show cause notice format prescribed under Rule 22(1) shows that there is a difference in the show cause notice dated 12.5.2021 issued to the petitioner and in the form of the show cause notice quoted aforesaid. The specific date and time is necessarily required to be mentioned in the notice for showing cause which is conspicuous by its absence in the notice to the petitioner. Moreover, the proviso to subsection (2) of Section 29 mandates opportunity of hearing being provided to the person whose registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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