9911796707
TMI Blog2024 (8) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... C), Y.V. Anil Kumar (Central Government Counsel). ORDER PER HON'BLE SRI JUSTICE R RAGHUNANDAN RAO The petitioner was registered under the Central Goods and Services Tax Act, 2017 (herein referred to as C.G.S.T. Act). On 13.10.2023, a show-cause notice was issued to the petitioner calling upon him to show cause why his registration should not be cancelled. The petitioner had thereupon, submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. (b). The petitioner had sought time, by his letter dated 17.10.2023, to reply to the show-cause notice. However, the 1st respondent, without indicating whether time is being given or not, has chosen to pass an order on 27.10.2023 and the same is violative of principles of natural justice. (c). A mahazar was uploaded in the portal along with the show-cause notice. This mahazar stated that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the significance of such a statement and whether it is to be taken that Sri Munendra was not driving this vehicle. 4. The non-mention of reasons either in the show-cause notice or in the order of termination require this order to be set aside. 5. A counter-affidavit has been filed by the 2nd respondent. In the counter-affidavit, it is stated that there are certain shortcomings in the on-line ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an adequate opportunity to answer the show-cause notice. As he did not avail of this opportunity, he cannot complain of any violation of principles of natural justice. 8. A perusal of the show-cause notice and the order of termination of cancellation of registration placed before us do not show any reasons either in the show-cause notice or in the order of cancellation. The contention of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason, is a clear case of violation of principles of natural justice. 11. Accordingly, this Writ Petition is disposed of with the following directions: (i). The order for cancellation of registration dated 27.10.2023 in FORM-GST-REG-19 bearing Reference No. ZA371023071857D is set aside. (ii). Consequently, the registration of the petitioner shall be restored. (iii). This would not preclude ..... X X X X Extracts X X X X X X X X Extracts X X X X
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