9911796707
TMI Blog2024 (10) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the petitioner submits that on 30.05.2018, the SIB conducted survey in the business premises of the petitioner, but the books of accounts could not be shown on account of the fact that the Proprietor of the petitioner was out of town. Thereafter, on 04.06.2018, a notice was issued to the petitioner for cancellation of the registration on the ground that at the principal place of business, no activity was found, nor the books of account were produced, to which the petitioner submitted written submission on 13.06.2018. Thereafter, vide impugned order dated 30.06.2018, the registration of the petitioner has been cancelled under section 29(2)(a) of the UP GST Act. Aggrieved by the said order, the petitioner preferred appeal, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... butting the said submission, learned counsel for the petitioner submits that none of the authorities below has recorded any thing with regard to section 29(2)(e) of the UPGST Act that the registration has been obtained by willful misstatement or suppression of fact. This is altogether a new ground being taken by the State for the first time, which is not permissible under the law. He further submits that at the time of survey, books of account were not shown, to which a detail explanation was submitted, which was not accepted by the authorities. He further submits that the business activity was going on, but it has wrongly been noted that no activity was found. The said fact is evident from the reply submitted by the petitioner. In support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulation has been shown that the goods have been transported through various bilties and thereafter, finding has been recorded that the supplies have been shown, to which an inquiry was made that the petitioner - firm's registration was suspended or cancelled. 11. Once on the basis of some material is to be used against the dealer, then it should be put to notice before using the same. But in the case in hand, the petitioner was never put to notice for material use adversely against it, which is in violation of the principle of natural justice and the authorities have not adhered to the same. Further, for cancellation of registration, section 29(2) (a) to (e) is provided, but on perusal of the said section, neither there is any violatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, willful misstatement 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.]" 13. Therefore, the registration once granted could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reason why it proposed to cancel the registration and unless the authority had specified the reason why it was attempting to treat the assessee firm "bogus" i.e. whether reference was being made to Section 29(2)(c) or Section 29(2)(d) of the Act - by specifically stating the facts as may give rise to that charge and unless the supporting material giving rise to that charge had been referred to in that notice, the notice itself remained defective in material aspect. 16. Though the notice for cancellation of registration may not be placed on a high pedestal of a jurisdictional notice, at the same time, unless the essential ingredients necessary for issuance of such notice had been specified therein at the initial stage itself, the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
