This court quashed and set aside the impugned order passed under section 73 of CGST Act

By way of the present petition under Article 226 of the Constitution of India, the petitioner is seeking to quash and set aside the order of cancellation of registration of Petitioner Company. The petition stands allowed, quashing and setting aside the order. The cancellation of registration is revoked

The petitioner is in this court aggrieved by order cancelling the registration granted to the petitioner under the CGST Act. The action taken by the officer by initiating proceedings in form GST REG-31 of the CGST Rules and completing the proceedings for cancellation of registration by issuing order is clearly without jurisdiction. If the Officer wishes to initiate proceedings for cancellation of registration, he must issue a notice as specified in Rule 21 of the CGST Rules and in form GST REG-17 and not in form GST REG-31.

On the ground of non-filing of the return, the respondent should not initiate fresh proceeding for cancellation of the registration.

The matter is remitted to the Appellate Authority to examine the same on merits.

The petitioner is aggrieved by cancellation of the registration of the petitioner-firm under the provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 and the coercive action sought to be taken against the petitioner as a result of cancellation of the registration. Since in the instant case, the show cause notice does not mention the date and time appointed for personal hearing, therefore, in our opinion, the proceedings held in pursuance thereof are rendered illegal, void and a nullity in the eyes of law. Resultantly, the impugned order is hereby quashed.

This is a petition challenging the order confirming cancellation of registration certificate under the GST Act. It is cancelled on the ground that the petitioner did not remain present even though, admittedly, the petitioner submitted the reply and no opportunity of hearing was given. In absence of any intimating during the spot visit, if it was difficult for him to remain present because of the shift in the office, the cancellation of registration with the retrospective date is fully impermissible. The petition is allowed, quashing and setting aside the order canceling registration certificate of the petitioner and the registration certificate of the petitioner is thereby restored

By its very nature, provisional attachment cannot be for an indefinite period. Such provisional attachment orders cannot therefore be allowed to continue beyond the period prescribed under the statute. Consequently, provisional attachment orders passed by respondent set aside and quashed.

The petitioner under Article 226 of the Constitution of India, seeks to quash and set aside the order passed under section 73 of the CGST Act whereby the demand is raised for mismatch of ITC between GSTR 2A vs GSTR 3B of the GST Act. This court is allowing this petition permitting him to go to the appellate authority, which shall without taking an objection with regard to the limitation, decide this matter on merits.

By way of the present petition under Article 226 of the Constitution of India, the petitioner seeks the direction upon the respondent authority to lift the attachment on Bank Accounts. There are no proceedings under any Acts pending and therefore, the very order of attachment under section 83, is contrary to the law. Let the scrutiny be completed by 11/01/2023. The matter shall be heard on that day finally.

1. Heard learned counsel for the petitioner and learned Standing Counsel for the State.

Mr. Boudhayan Bhattacharyya, Adv. Mr. Anup Kumar Bhattacharjee, Adv. Ms. Stuti Bansal, Adv. for the Petitioner.