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Order cancelling GST registration is set aside and the matter is remitted back to the competent authority

Section 29 of the CGST Act, 2017— Cancellation of GST registration – The petitioner challenged the cancellation of its GST registration with effect from 1.7.2017 vide order dated 24.8.2019. The counsel for the petitioner submitted that this order has been passed without serving a show cause notice on the petitioner. Even though said SCN is shown to have been issued but the same has not been actually served on the petitioner. The petitioner was required to furnish its reply within seven working days from the date of receipt of the notice and at the same time, the petitioner was directed to appear on 25.7.2019 before the respondent, the authority who had issued the SCN dated 22.7.2019 i.e. within three days. The court observed that the SCN itself indicates that the petitioner was required to file reply to the notice within seven days whereas he was required to appear before the competent authority within three days. Held that:- The Hon’ble High Court set aside the impugned order dated 24.8.2019 and remitted the matter back to the competent authority. Directed to the petitioner to file a reply to the SCN dated 22.7.2019 within fifteen days and on filing of such reply, the said competent authority to consider and decide the matter afresh in accordance with law within reasonable time.
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