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604 GST LAW TIMES [ Vol. 34
9. The order cited by the Learned Counsel for the petitioner, which has
been extracted supra squarely covers the facts of the present case. The second
respondent has clearly predetermined the entire issue and has directed the peti-
tioner to pay the penalty along with GST, without conducting any enquiry.
10. In the result, the impugned proceedings of the second respondent
dated 26-12-2019 is hereby quashed. The second respondent is directed to issue a
fresh show cause notice to the petitioner setting out all the details and the peti-
tioner is directed to submit his explanation/objection and on receipt of the same,
the second respondent is directed to proceed strictly in accordance with law by
affording an opportunity to the petitioner.
11. This writ petition is allowed with the above directions. No costs.
Consequently, connected miscellaneous petition is closed.
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2020 (34) G.S.T.L. 604 (Bom.)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
Nitin Jamdar and M.S. Karnik, JJ.
GREAT SANDS CONSULTING PVT. LTD.

Versus
UNION OF INDIA
Writ Petition (L) No. 272 of 2020, decided on 14-2-2020
Registration - Cancellation of - Registration cancelled on the ground
that no reply to show cause notice - Reply submitted prior to passing of order
as endorsed by Department - Cancellation order passed without considering
reply set aside - Proceedings restored to stage of issuance of show cause notice
- Section 29 of Central Goods and Services Tax Act, 2017. [paras 4, 5, 6, 7]
Petition allowed
REPRESENTED BY : S/Shri Vikram Nankani, Senior Advocate with
Kishore Kunal and Nikhil Mendge, for the Petitioner.
S/Shri Dushyant Kumar, AGP, G. Hariharan with
A.A. Ansari, for the Respondent.
[Order]. - P.C. : Heard the Learned Counsel for the parties.
2. By this Petition, the Petitioner has challenged the order dated 1 Janu-
ary, 2020 cancelling the registration of the Petitioner under the Central Goods
and Services Tax Act, 2017.
3. The Petitioner was issued a show cause notice on 28 December, 2019
as to why the Petitioner’s registration should not be cancelled. The reason in the
show cause was thus :
“(1) You have filed GSTR-3B returns up to Oct., 2019 in which you have
shown tax liability as well as have claimed Input Tax Credit. This implies
that your business status is active. However, from scrutiny of place of
business and visit report of State Tax Officer it is evident that you are not
conducting business at the Place of Business mentioned in your registra-
tion profile. Hence, explanation is required why your registration should
not be cancelled ab initio i.e. from the date of registration.”
GST LAW TIMES  26th March 2020  190