9911796707
TMI Blog2023 (12) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 and directing restoration of Petitioner's GST registration; or (b) issue an appropriate writ, order, or direction, setting aside the Impugned Order and remanding the matter back to Respondent No. 2 for de novo adjudication in a time bound manner after following principles of natural justice; or (c) issue an appropriate writ, order, or direction, setting aside the Impugned Appeal Order dated 23.08.2023 passed by Respondent No. 4 and directing restoration of Petitioner's GST registration; or (d) issue an appropriate writ, order, or direction, setting aside the Impugned Appeal Order dated 23.08.2023 and remanding the matter back to Respondent No. 4 for de novo adjudication on merits in a time bound manner after following pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 14/10/2022. 3. The show cause notice for cancellation of registration was not received by the petitioner, as the petitioner was not in Mumbai. Eventually an order dated 1st November 2022 came to be passed by the designated officer by which, the registration of the petitioner was cancelled. 4. It is quite surprising to note that the order of cancellation refers to reply dated 20th October 2022 filed by the petitioner, when no reply was filed to the show cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the respondents would oppose this petition. However, he would not dispute that the show cause notice does not furnish any reasons, as also the order cancelling registration of the petitioner does not set-out the correct facts, namely, no reply being filed by the petitioner, but still it was observed that the reply was filed on 28th October 2022. The respondent would however contend that in the facts of the case, the petitioner now ought to be permitted to pursue this appeal. 7. Having heard learned counsel for the parties and having perused the impugned order, we find much substance in the submission as urged on behalf of the petitioner. We may observe that in identical circumstances when similar show cause notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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