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TMI Blog2023 (10) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... yle of M/S Bhaiji and Company as a stockiest of RBM, Reta, Bajri, etc. having a place of business. He is registered under The Uttarakhand/The Central Goods and Services Tax Act, 2017 ("the Act"), with registration No. 05AUYPS2644A1ZG. 4. On 06.08.2022, a notice was issued to the petitioner on the GST portal. It is the case of the petitioner that the notice was vague. It does not indicate, as to whom the petitioner should meet? It required the petitioner to appear before someone on 19.08.2022, which subsequently was declared as holiday, but the petitioner was never given any opportunity or any other notice to appear on any other day. Subsequently, the GST registration of the petitioner was cancelled on 23.08.2022 without affording him any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has also been recorded that the petitioner has never given the reply. 8. Learned counsel for the respondent would submit that telephonically the petitioner was informed. He would submit that on various dates, on various occasions, the respondent authority tried to telephonically contact the petitioner so as to inform the date of inspection of his premises. But, learned counsel would submit that the petitioner has never picked up the call, he never returned the call. 9. Learned State counsel would submit that, in fact, 19.08.2022 was not holiday. It was subsequently, declared as holiday. It is also submitted that communication has been made as per Section 169 of the Act. 10. Learned counsel for the petitioner would submit that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of Section 25 and every person seeking registration under sub-section (3) of Section 25 (hereafter in this Chapter referred to as "the applicant") shall, before applying for registration, declare his Permanent Account Number, * * * State or Union Territory in Part A of Form GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: * * * ............................................................................. 13. Section 29(2) and Section 169 of the Act have also been referred to, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgment due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or (c) by sending a communication to his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een made on behalf of the respondent to argue that, in fact, telephonically the petitioner was tried to be contacted. Initially, in view of Rule 8, it was required that the person applying for registration shall furnish details with regard to his e-mail and mobile number, but the words e-mail and mobile number have been omitted subsequently. 15. Learned counsel for the respondent also argued that, in fact, for inspection, no notice is required to be given to the person, it is a kind of surprise inspection. 16. This argument does not merit acceptance in view of Rule 25 of the Rules, which provides that inspection shall be done in the presence of the said person. The presence of the person may only be secured by informing him about the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) proviso, which requires that such registration may not be cancelled unless the person has been afforded an opportunity of hearing. The petitioner has not been afforded an opportunity of hearing before cancelling his GST registration. In fact, the impugned order dated 23.08.2022 begins with the following two lines, "This has reference to your reply dated 21/08/2022 in response to the notice to show cause dated 06/08/2022 whereas no reply to notice to show cause has been submitted." Both these two lines are self contradictory. The first line speaks that the reply is received. The second line speaks that no reply is received. 19. For the foregoing reasons, this Court is of the view that the impugned order dated 23.08.2022 and the notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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