TMI Blog2022 (7) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice dated 9.7.2012 would remain completely vague and mute. A person who may be visited with the notice proposing such a harsh civil consequence had a perfect right to be informed of the exact allegations levelled against him. In a way, the harshest penalty contemplated is cancellation or registration of the assessee. The cancellation of the registration has the consequence of bringing the business of an assessee to a complete stand still. Its a death of his business. It has adverse impact on his fundamental right to do business. The petitioner was not confronted either with the substance of the allegation of violation of the provisions of the Act and the Rules framed thereunder and it is not shown that alleged violations were su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... da Sector Trade Tax, Banda, cancelling the petitioner's registration in exercise of power vested in that authority under Section 29(2) (a) of U.P. Goods and Services Tax Act 2017 (hereinafter referred to as the Act). 3. Having heard learned counsel for the parties and having perused the record, the order dated 20.07.2021 and the consequential appeal order dated 23.9.2021 are wholly unsustainable in law. Earlier, the petitioner was visited with the notice dated 8.6.2021 making mention of certain infractions committed by him under other laws (excluding the Act), in the execution of certain service contracts awarded by the Nagar Palika Parishad, Atarra, Banda. Petitioner had submitted its reply thereto. 4. Thereafter, on 09.07.2021, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 20/07/2021 in response to the notice to show cause dated 09/07/2021 whereas no reply to notice to show cause has been submitted; The effective date of cancellation of your registration is 19/07/2021 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before 30/07/2021 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax periods consecutively or does not furnish returns for six months continuously or he does not commence business within six months of grant of registration or he is found to have obtained registration by means of fraud, wilful misstatement or suppression of facts. 8. In the present case, the show cause notice was issued, ostensibly with reference to Section 29(2)(a) of the Act, inasmuch as, the notice dated 9.7.2021 alleged non-compliance of specified provisions of GST Act or the Rules. However, that notice did not disclose the exact violation of the Act or the Rules, alleged. Unless that allegation was specified in the notice with details and unless material considered adverse to the petitioner had been confronted to it for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
