TMI Blog2024 (2) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... ed back to the 2nd respondent with a direction to consider the supportive documents said to be filed by the petitioner and also afford an opportunity of hearing to the petitioner and pass appropriate order regarding the cancellation of the registration expeditiously, but not later than two (2) weeks from the date of receipt of a copy of the order. The writ petition is disposed off by way of remand. - HONOURABLE SRI JUSTICE U. DURGA PRASAD RAO AND HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA For the Petitioner : Sri G. Narendra Chetty. For the Respondent : Sri B.V.S. Chalapathi Rao, Learned Standing Counsel for respondents 1 2 and Y.V. Anil Kumar, learned Central Government Counsel representing respondent No. 3. (PE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the GST Act or the Rules made thereunder as may be prescribed . Learned counsel would submit that the show cause notice is as vague as it could be since no specific provision which was violated by the petitioner was mentioned in the said show cause notice. Learned counsel would submit that since the issuing authority s name is not mentioned in the show cause notice dated 25.08.2023, the petitioner could not take immediate steps to file his reply. In the meanwhile, an order for cancellation of registration was passed on 03.10.2023 mentioning the effective date of cancellation of registration as 25.08.2023. Learned counsel would submit that the petitioner submitted an online application dated 28.12.2023 for revocation of cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He would submit that however, if the petitioner submits cogent evidence, the 2nd respondent will consider the same in right perspective and pass orders. 5. In the light of the above respective submissions of both the learned counsel, the order of rejection of application for revocation of the cancellation dated 24.01.2024 passed by the 1st respondent is set aside and matter is remitted back to the 2nd respondent with a direction to consider the supportive documents said to be filed by the petitioner and also afford an opportunity of hearing to the petitioner and pass appropriate order regarding the cancellation of the registration expeditiously, but not later than two (2) weeks from the date of receipt of a copy of the order. 6. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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