9911796707
TMI Blog2024 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for Commercial Taxes, appearing for respondent Nos.1 to 4 and Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India, appearing for respondent No.5. Perused the entire record. 2. The instant is a Writ Petition where the challenge is to the order of respondent No.1, dated 04.07.2023, cancelling GST registration of the petitioner. 3. At the outset, learned counsel for the petitioner drew the attention of the Court stating that the reason for which the cancellation has been done was not to the grounds which have been reflected in the show cause notice dated 27.06.2023. It was also contended that for the reasons assigned in the impugned order of cancellation of registration, the petitioner has not been issued with any show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for following reason(s): Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts CANCELLED BASED ON MAIL RECEIVED ON 28-06-2023, ALONG WITH PACHANAMA FROM DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, HYDERABAD ZONE UNIT" 6. A bare perusal of the aforesaid contents of the impugned order would clearly reflect that the reasons assigned for cancellation of registration is invoking clause No.29(2)(E) whereby it alleged that the registration has been obtained by means of fraud, willful misstatement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice itself, the respondents had called the petitioner for personal hearing on 30.06.2023. This haste shown by the respondents also forces this Court to draw an inference that the entire action of the respondents was predetermined and premeditated as well. 9. Recently, this Court had an occasion to deal with yet another order of cancellation of registration under similar circumstances in W.P.No.34958 of 2023 which stood allowed by this Court on 02.01.2024. 10. For the reasons mentioned in the preceding paragraphs, we are of the considered opinion that the impugned order dated 04.07.2023 is not sustainable and the same deserves to be and is accordingly set aside/quashed. As a consequence, the subsequent rejection of the application of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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