Since an alternative remedy in form of appeal under Section 107 of the CGST Act is available to the petitioners, which is more competent to deal with the fact finding issues, This court is not inclined to entertain the instant writ petition.
Sec 107 of the CGST Act,2017- Cancellation of registration— In the instant case, the petitioners have challenged the order for cancellation of the petitioners’ Goods and Services Tax Registration.
The petitioners say that the cancellation order has been made on grounds which did not find place in the show cause notice. The order of cancellation according to the petitioners, is, therefor, arbitrary and without jurisdiction in view of the fact that the proper officer should have considered the petitioners’ case strictly in accordance with the charges made out in the show cause notice.
The order of cancellation has been made on the basis that on investigation conducted by the HQ (A/E) against the petitioners, it has revealed that there is no existence of the principal place of business of the assessee.
Held that—Since an alternative remedy in form of appeal under Section 107 of the CGST Act is available to the petitioners, which is more competent to deal with the fact finding issues, I am not inclined to entertain the instant writ petition.
The petitioners are permitted to approach the Appellate Authority under Section 107 of the CGST Act within 2nd March, 2021.
Since an alternative remedy in form of appeal under Section 107 of the CGST Act is available to the petitioners, which is more competent to deal with the fact finding issues, This court is not inclined to entertain the instant writ petition.
Sec 107 of the CGST Act,2017- Cancellation of registration— In the instant case, the petitioners have challenged the order for cancellation of the petitioners’ Goods and Services Tax Registration.
The petitioners say that the cancellation order has been made on grounds which did not find place in the show cause notice. The order of cancellation according to the petitioners, is, therefor, arbitrary and without jurisdiction in view of the fact that the proper officer should have considered the petitioners’ case strictly in accordance with the charges made out in the show cause notice.
The order of cancellation has been made on the basis that on investigation conducted by the HQ (A/E) against the petitioners, it has revealed that there is no existence of the principal place of business of the assessee.
Held that—Since an alternative remedy in form of appeal under Section 107 of the CGST Act is available to the petitioners, which is more competent to deal with the fact finding issues, I am not inclined to entertain the instant writ petition.
The petitioners are permitted to approach the Appellate Authority under Section 107 of the CGST Act within 2nd March, 2021.