C.S.C. for the Respondent.

Ms. Amirtha Sathyajith for the Petitioner.

The instant writ petition has been filed by the petitioner against the judgment and order dated 12.12.2022 passed by the Joint Commissioner, CGST

The present petition has been filed challenging the show cause notice issued to the petitioner by Assistant Commissioner/Superintendent under Section 29 of CGST Act, 2017 whereby respondent has suspended the registration of the petitioner exercising his power under the second proviso to Section 29(2) of CGST Act, 2017. It has been argued by the petitioner that the registration of the petitioner has been suspended by the respondent without recording any opinion as stipulated under Rule 21A (2) of the CGST Rules, 2017. As the petitioner has already submitted his reply to the show cause notice, it would serve no purpose to keep the petition pending and therefore, the petition is disposed of with a direction to the respondent to complete the proceedings.

Heard Shri Pranjal Shukla, learned counsel for the petitioner and learned ACSC for the State - respondent.

This writ petition is dismissed.

The petitioner is given liberty to file appeal against cancellation of GST registration to the competent authority. Upon such appeal being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar of limitation in preferring the appeal by the petitioner.

Petitioner has prayed to issue a Writ in the nature of Certiorari for quashing the letter issued by Assistant Commissioner whereby on account of nonpayment of interest, the registration of the petitioner company has been suspended and also quashing of Show Cause Notice for cancellation of Registration on the ground that there is neither adjudication order nor proper Show Cause Notice, thereby the action of the respondent is in blatant violation of principles of natural justice and contrary to the procedure prescribed under GST Act. This court disposed of the writ petition on mutually agreeable terms

The instant case is dismissed as withdrawn. Accordingly, disposed of.

The present writ petition is filed challenging the impugned order on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017. The impugned proceedings are set aside and the vehicles/goods in question shall be released forthwith.

By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order passed by the respondent canceling the GST registration of the petitioner as well as the order-in-appeal passed by the respondent dismissing the appeal filed by the petitioner against the order of cancellation of GST registration. This court is of the view that it would be just and proper if respondent gives a fresh opportunity of hearing to the petitioner since the matter pertains to cancellation of GST registration adversely effecting its business operations.

Impugned order passed under section 129(3) of CGST Act is set aside.