9911796707
TMI Blog2024 (2) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued by the 1st respondent on 14.02.2024 (P-1). 3. Vide the said impugned order, the show cause notice has been issued calling for an explanation as to why his GST registration be not cancelled. The allegation is that the GST registration has been obtained by means of fraud and willful miss-statement and separation of fact. In the show cause notice that has been issued, the petitioner has been asked to appear before the authorities concerned on 23.02.2024 at 12:42 hours. At the same time, while the show cause notice has been issued, the registration of the petitioner stands suspended with effect from date of issuance of show cause notice i.e., dated 14.02.2024. 4. The petitioner submits that the impugned show cause notice is bad in la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2023 which was said to have been passed without giving appropriate personal hearing notice. The said writ petition stood allowed and disposed on 07.07.2023 and while allowing the said writ petition, this Court made the following observations: That being the position, we set aside the show cause notice dated 26.06.2023 as well as the impugned order of cancellation dated 01.07.2023. However, it would be open to respondent No. 1, in the event he has materials in his possession, to put the petitioner on notice regarding any violation of the Central Goods and Services Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017. 7. It appears that the present notice under challenge is one which has been issued subsequent to the disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled or modified to the extent that the petitioner may not be permitted to avail the Input Tax Credit till the show cause notice proceedings are finalized. 9. Since the matter is already seized by the Department themselves and also keeping in view the earlier decision in the case of the petitioner itself for the same cause of action, we are of the considered opinion that it would be more appropriate in the interest of justice, if the writ petition itself disposed of at this juncture. The order of suspension dated 14.02.2024, to the aforesaid extent is set aside/quashed. The respondents are directed to ensure that the petitioner is permitted to fully participate in the show cause proceedings and he would also be permitted to furnish his GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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