9911796707
TMI Blog2024 (6) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... ncelling the GST registration of the petitioner Company. The petitioner has also challenged an order dated 03.05.2024 passed by the Additional Commissioner, Grade II (Appeal), State Tax, Gonda, whereby the appeal against the cancellation order dated 18.03.2024 has been dismissed. 3. The petitioner Company was incorporated under the Company's Act on 18.02.2022. It was registered under GST Act on 14.03.2022. The petitioner holds a license issued by Krishi Utpadan Mandi Samiti, Balrampur. 4. On 22.02.2024, Assistant Commissioner, State Tax, Sector-II, Balrampur issued a show cause notice to the petitioner alleging that on the basis of information, it appears that the petitioner's registration is liable to be cancelled for the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s registration has been cancelled with retrospective effect. 9. The petitioner filed an appeal against the cancellation order through the common portal. The appeal has been dismissed by means of the impugned order dated 03.05.2024 passed by the Additional Commissioner, Grade II (Appeal), State Tax, Gonda stating that the appellant has not submitted any memo of appeal due to which, the grounds on which the petitioner is seeking restoration of his registration, cannot be ascertained. The appellate order further states that the petitioner had produced some photographs of the place of his business but the same were rejected by the Appellate Authority on the ground that the proper authority did not found any running business at the time of vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by Assistant Commissioner, which also does not disclose any reason for cancellation of petitioner's registration. The mere mention of two sub-rules, without clarifying as to how those rules are being violated and what is the material to substantiate the allegation of violation of rules, would not give rise to a justified ground for cancellation of the petitioner's registration. 13. In view of the foregoing discussion, this Court is of the considered view that the impugned orders dated 18.03.2024 and 03.05.2024 are unsustainable in law. 14. Therefore, the writ petition is allowed. The orders dated 18.03.2024 passed by the Assistant Commissioner, State Tax, Sector-2, Balrampur and 03.05.2024 passed by the Additional Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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