M. SATHYA MURTHY Vs. SUPERINTENDENT OF CENTRAL TAX

JUDGEMENT

(1.) The petitioner is aggrieved by the order dtd. 12/5/2022 [Annexure-A], and by this order the petitioner's GST registration is cancelled. It is seen from the order of cancellation that the respondent, on perusal of the reply and the submissions made at the time of hearing, is of the opinion that the registration must be cancelled. The petitioner's case is that there is lack of application of mind and therefore arbitrariness in the cancellation of the registration by the impugned order.

(2.) The petitioner is categorical that he is not served with the Show Cause Notice which is purportedly sent to the consultants' e-mail ID; that he was completely dependent on his consultant for filing monthly GST returns and he was under the bonafide impression that returns have been filed during the relevant period as GST liability is discharged; that the petitioner could not follow with the consultant because of his ill health.

(3.) Sri Maruthi G B, the learned counsel for the petitioner, submits that these circumstances demonstrate that the petitioner was not served with Show Cause Notice and the petitioner could not have participated in the personal hearing; nevertheless, registration is cancelled on the ground that the petitioner has submitted reply on 22/4/2022 and has made submissions at the time of personal hearing. He urges that the assertion that the petitioner is not served with the Show Cause Notice and he has not participated in the personal hearing remains indisputable.