Page 95 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] GREAT SANDS CONSULTING PVT. LTD. v. UNION OF INDIA 605
The Petitioner by intimation of the same date was directed to appear before the
State Tax Officer on 31 December, 2019 and submit a reply. Thereafter, the im-
pugned order was passed on 1 January, 2020 wherein it is stated that in response
to the show cause notice no reply was given by the Petitioner.
4. Mr. Nankani, Learned Senior Advocate for the Petitioner submitted
that apart from other grounds raised in the Petition, it is apparent from the im-
pugned order itself that it is primarily based on the ground that the Petitioner
has not given any reply to the show cause notice. Mr. Nankani has drawn our
attention to the averment made in the Petition that the Petitioner had submitted
the reply dated 24 December, 2019, on 30 December, 2019, prior to the passing of
the order. Copy of the letter dated 24 December, 2019 is shown to us which bears
a stamp being endorsed on 30 December, 2019. In view of this submission, we
had passed the following order on 27 January, 2020 :
“Heard Learned Senior Advocate appearing for the Petitioner.
2. The Learned Senior Advocate submitted that in response to the
show cause notice a comprehensive reply was filed dated 24 December,
2019 which has been submitted to the authority on 30 December, 2019 prior
to the date 31 December, 2019 stipulated in the show-cause notice. Howev-
er, when the impugned order was passed it states that no reply was filed.
Learned Senior Advocate for the Petitioner has shown us an endorsement
of the concerned office on the reply dated 30 December, 2019.
3. None appears for Respondents. We are informed that Respondent
was intimated of today’s date of the Petition.
4. Issue notice to the Respondents returnable on 10 February, 2020.
Humdast is permitted.
5. Parties are put to notice that in view of the short controversy
raised as above, the Petition will be disposed of finally on the next date.”
Thereafter, at the request of Mr. Kumar, the Learned AGP appearing for the Re-
spondent Nos. 2 to 4, we had adjourned the matter till today.
5. Mr. Kumar, the Learned AGP has shown the communication dated
24 December, 2019 to the officer present, who confirms that the reply has been
endorsed on 30 December, 2019. It is quite obvious that the impugned order has
been passed without considering the reply and on the ground that no reply is
filed, the impugned order will have to be set aside and the proceedings will have
to be restored to the stage of show cause notice.
6. In these circumstances, the impugned order dated 1 January, 2020
cancelling the registration of the Petitioner is set aside and the proceedings are
restored to the stage of issuance of show cause notice. The Petitioner will appear
before the State Tax Officer as on the date specified by the State Tax Officer.
7. We make it clear that we have set aside the impugned order on the
above ground alone and the proceedings will be concluded by the officer on its
own merits. Upon a request made by Mr. Nankani we only state that if the Peti-
tioner is entitled to in law to take steps to file returns, it is always open to the
Petitioner to do so.
8. The Writ Petition is, accordingly, disposed of.

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GST LAW TIMES  26th March 2020  191