9911796707
TMI Blog2024 (2) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 1.6.2023 as well as rejection of the application for revocation vide order dated 2.9.2023 and also rejection of his appeal against both the aforesaid orders by means of order dated 30.11.2023. 3. It has been submitted by learned counsel for the petitioner that the petitioner is a partner ship firm duly engaged in business of trade of glass and glass sheets and has been registered under U.P. Goods and Services Tax Act, 2017(hereinafter referred to as the Act of 2017) having its GST registration No.09AENFS8166C1ZK. It is further submitted that it is transacting business and filing its returns. It is further stated that returns pertaining to financial years 2021-22 and 2022 -23 have been filed. 4. The grievance of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the findings returned by both the authorities were perverse and arbitrary in as much as the petitioner has duly filed his returns i.e. GSTR 3B and GSTR-1 of financial year 2021- 22 where a sale of Rs. 47,01,234/- was recorded as well as return for financial year 2022-23 where sale of Rs. 1,41,79,965/- was recorded. It was stated that the returns were duly accepted by the authorities concerned and there was no material to demonstrate that the firm was bogus or that no business was conducted by the petitioner. The appellate authority also went into the entire facts but it laid more emphasis on the fact that business premises where the petitioner is alleged to have conducted his business no material or business activity was found and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. [PROVIDED FURTHER, that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.]" 9. He submits that none of the conditions prescribed under Section 29 (2) of the Act of 2017 are existing in the present case and consequently the impugned order is without jurisdiction, illegal and arbitrary and deserves to be interfered by this court in exercise of its powers under Article 226/227 of the Constitution. 10. Learned Standing counsel, on the other hand, has submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been denied by any of the authorities. Both the authorities should have taken into consideration the returns filed by the petitioner who had disclosed substantial business activities conducted by him for two financial years. 14. Cancellation of registration has serious consequences. It takes away the fundamental right of a citizen etc. to engage in a lawful business activity. In the present case, undisputedly, the registration claimed by the assessee had been granted by the respondent authority. Therefore, a presumption does exist as to such registration having been granted upon due verification of necessary facts. If the respondents propose to cancel the registration thus granted, a heavy burden lay on the respondent authority to see tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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