9911796707
TMI Blog2021 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and Service Tax Act with Registration w.e.f. 01.07.2017 and the certificate of the said registration dated 07.07.2018. 2. A show cause notice came to be issued for cancellation of Registration on 24.06.2019 on the ground that the same has been obtained by means of fraud, willful misstatement and suppression of the facts. He is also directed to appear on 28.06.2019 although no physical copy of notice has been received by him. 3. Soon thereafter vide communication dated 26.07.2019, the registration of the petitioner has been cancelled without mentioning any reason for cancellation and without following the due procedure prescribed under CGST Rules, 2017. 4. An application for revocation of the cancellation of Registration in form GST R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide of revocation application. " 7. On 08.03.2021, this Court (Coram: Hon'ble the Chief Justice Vikram Nath and Bhargav D. Karia, J.) has directed learned AGP to take instructions in the matter within one week. 8. Today, the matter was taken up for hearing. 9. We heard learned advocate Shri Hardik Vora for the petitioner and learned AGP Trupesh Kathiriya, who has no instructions as to whether the matter, which is pending before the concerned Authority has been decided or not and also has no clue with regard to the outcome of the criminal proceedings started against the present petitioner. 10. Learned advocate Mr. Vora has drawn our attention to the fact that while cancelling the registration, notice had been issued, however, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper Officer and he has chosen not to issue any notice to show cause indicating his intention of rejection. When the statutory Rules provide for prescribed limit, he could not have simply sat tight over this application without doing anything in that regard and without fail he shall need to complete this process within one week from the date of receipt of the copy. At this stage, learned AGP has drawn attention of this Court that in event he is required to reject the request of revocation of cancellation, he would be obligated to issue the notice for a period of 7 days and therefore more time will be desirable. 13. Noticing the fact that it is only after he decides not to accede to the request of revocation of cancellation that suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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