9911796707
TMI Blog2024 (5) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India, the petitioner has challenged the order dated 03.04.2023 for cancellation of the petitioner's registration of the GST, as also the order dated 16.06.2023 by which the petitioner's application for revocation of the cancellation order was also rejected. 3. Against the order of cancellation the remedy of appeal is also provided under the statute. However, we entertained the writ petition in view of the submission advanced on behalf of the petitioner that there was violation of the principles of natural justice, inasmuch as the petitioner filed the reply dated 02.04.2023 to the show cause notice dated 02.03.2023 issued to the petitioner but the same was not considered while passing the impugned order dated 03.04.2023. A specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the affidavit in support of the writ petition that, the petitioner filed the reply dated 02.04.2023, but the same was not considered. 7. As the impugned order in the later part said that the reply was not filed, the Court passed the order dated 09.01.2024, inter alia, directing the learned Government Pleader to produce the original record. 8. The petitioner was also directed to file additional affidavit bringing on record the copy of the petitioner's reply dated 02.04.2023 in support of the averment made in Para 3 of the affidavit, which was not annexed with the writ petition. 9. The order dated 09.01.2024 is reproduced as under:- "The challenge in this petition is to the order of cancellation of the registration passed by responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner also file an additional affidavit bringing on record copy of his reply dated 02.04.2023 in support of the averment made in para-3 of the affidavit. 7. Post the matter on 14.02.2024." 10. On 14.02.2024, two weeks further time was granted, as requested, to file additional affidavit. 11. On 13.03.2024, the learned Government Pleader produced the record and submitted that there was no reply of the petitioner said to be dated 02.04.2023, on record. 12. The petitioner did not file copy of the said reply dated 02.04.2023 by additional affidavit, inspite of many opportunities. The matter was however posted for 20.03.2024. 13. The petitioner then, filed the additional affidavit vide I.A. No. 1 of 2024, dated 19.03.2024. 14. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional apologies to this Hon'ble Court for the mis-statement and anomaly for making the above submission in the Affidavit filed in support of the Writ Petition. As the above said reply was available in the file, the petitioner was under the bonafied impression that it has been drafted and filed. Hence, the petitioner submits that the mistake is not intentional and the petitioner tender unconditional apologies to this Hon'ble Court." 17. Thus, the petitioner did not file the reply to the show cause notice. But, the writ petition was filed with an averment that the reply dated 02.04.2023 was filed and was not considered, and based thereon the plea of violation of the principles of natural justice was raised to challenge the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that the reply was filed. The petitioner should have verified before filing writ petition if the alleged draft reply was sent, through mail or otherwise or not. 21. Though, we are not observing finally, but it appears to us prima facie, that taking the advantage of the mention in the impugned order that the reply was filed on 02.04.2023, the petitioner took the plea in his affidavit that the reply was filed. If the reply had been filed, a copy thereof should have been annexed with the writ affidavit, which was not done. It is only after our order dated 09.01.2024 followed by few more orders directing the petitioner to file the additional affidavit brining on record copy of the reply, the additional affidavit was filed statin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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