9911796707
TMI Blog2023 (12) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondent, accepts notice. 5. The petitioner has filed the present petition, inter alia, impugning an order dated 20.09.2021 (hereafter 'the impugned order'), whereby the petitioner's Goods and Service Tax ('GST') registration was cancelled. The petitioner prays that the respondent be directed to restore the same. 6. The petitioner was registered with the GST authorities on 01.09.2018 and was assigned Goods and Service Tax Identification Number ('GSTIN'), 07CKZPA5219E1Z2. 7. On 25.08.2021, the respondent issued a Show Cause Notice, proposing to cancel the petitioner's registration for the following reasons: "1 Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the impugned order. The said order did not specify any reasons for cancellation of the petitioner's GST registration except mentioning that no reply to the aforementioned show-cause notice was received. 13. It is important to note that the tabular statement set out in the said order indicated that no Central tax/ State tax/ UT tax/ Integrated tax or cess was ascertained as due and payable by the petitioner. 14. We are of the view that the said show-cause notice is bereft of the necessary particulars so as to enable the petitioner to respond to the same with any clarity. Further, the petitioner was not afforded any opportunity of being heard. This is because, even though the show-cause notice called upon the petitioner to appear for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has not disclosed the transactions or the business carried out after its GST registration was cancelled.
19. In view of the above, the petition is allowed. The impugned order, cancelling the petitioner's GST registration is set aside. The respondent is directed to forthwith restore the petitioner's registration.
20. It is clarified that this order will not absolve the petitioner in complying with all provisions of the law. It also does not preclude the respondent from taking any further steps, if it is found that the petitioner has violated any of the provisions of law.
21. The petition is disposed of in the aforesaid terms.
22. The Central GST authorities are also directed to ensure that this order is complied with. X X X X Extracts X X X X X X X X Extracts X X X X
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