TMI Blog2023 (4) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... s permitted time to produce documents. However there is nothing on record to indicate that any date was specified before which the petitioner should have furnished the documents to show cause against cancellation. The petitioner relies upon business history of over twenty one years with good business practices and a set of propositions to show cause against cancellation of the GST registration. In the circumstances of the case, the lack of opportunity cannot be disputed and the petitioner's bonafides could also be discerned. Hence, this Court is of the view that the petition must be preferred in part quashing the impugned order of cancellation of GST registration restoring the proceedings for reconsideration by the first respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On 01.11.2022, the first respondent has issued Show Cause Notice for cancellation of the petitioner's GST registration. The petitioner, on receipt of such Show Cause Notice, has appeared before the first respondent and sought for time. 3. Thereafter, the first respondent on 08.12.2022 has issued the impugned order canceling the petitioner's GST registration on the ground that the petitioner 'has not reversed the disputed input tax credit with interest and penalty'. The petitioner thereafter has filed an application with the first respondent for revocation of the cancellation contending that all of his transactions with the suppliers for the value of more than Rs.10,000/- is made only through banking transactions. If there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use against cancellation. 6. The petitioner relies upon business history of over twenty one years with good business practices and a set of propositions to show cause against cancellation of the GST registration. In the circumstances of the case, the lack of opportunity cannot be disputed and the petitioner's bonafides could also be discerned. Hence, this Court is of the view that the petition must be preferred in part quashing the impugned order of cancellation of GST registration restoring the proceedings for reconsideration by the first respondent. This Court must also observe that all contentions are left open to be considered by the first respondent strictly in accordance with law. Therefore the following: ORDER The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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