TMI Blog2022 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... he late fee and interest according to their computation filed an application for revocation of the order for canceling appellant s registration. The state authorities issued show cause notice dated 11.09.2021 calling upon the appellant to explain as to why the application for revocation should not be rejected on the ground that the appellant has not paid late fee for late filing of the returns for the period from 2017-2018, 2018-2019, 2019-2020, 2020-2021 and interest liability for late filing of the returns and called upon the appellant to file their reply within seven days - the order dated 06.10.2021 does not state as to why the reply given by the appellant to the show cause notice cannot be considered. The order dated 06.10.2021 is devo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 06.06.2018 proposing to cancel the certificate of registration of the appellant for the reason that they have not filed their returns for a continuous period of six months. Soon after receipt of the notice, the appellant had filed the return for the period and paid the tax. According to the appellant, late fee for remittance of tax and interest has been paid. By order dated 08.02.2021 the authorities under the Central Goods Service Tax Act (hereinafter referred to as the central authorities) cancelled the registration certificate of appellant. On a reading of the order dated 08.02.2021 it is seen that reference has been made to the show cause notice dated 06.06.2018 which was undoubtedly issued by the state authorities. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly as well as additional written statement on 12.09.2021. The said reply was considered and by order dated 06.10.2021 the application for revocation was rejected on the ground that the appellant failed to pay late fee and the interest thereon. The order dated 06.10.2021 does not state as to why the reply given by the appellant to the show cause notice cannot be considered. The order dated 06.10.2021 is devoid of reasons and, therefore, has to be held to be unreasonable, arbitrary and liable to be set aside. Learned counsel for the central authorities would submit that there was no specific prayer sought for by the appellant in the writ petition to quash the rejection of the application for revocation dated 06.10.2021. This contention app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant and if, according to the appellant, all dues have been settled, they are entitled to submit a reply which shall be considered and a speaking order be passed in accordance with law. Learned counsel would submit that show cause notice dated 11.09.2021 and the order of rejection of the application for revocation dated 06.10.2021 are being passed by the central authorities and not by the state authorities as submitted by the appellant. From the e-mail communication sent, it is not clear whether it is the state authorities or the central authorities. In any event, we are convinced that the exercise of jurisdiction of any of the authorities is arbitrary and there is violation of principles of natural justice and the orders are devoid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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