Dealing with cancellation of Registration\u00a0 the Court observed that no reasons was assigned in show cause notice , mere incorporation of Rule 21 of the Central Goods and\u00a0 Service Tax Rules , 2017\u00a0 is insufficient . Authority to at least furnish some information about bogus billing alleged . Contention that input tax credit also blocked in exercise of powers under Rule 86A\u00a0 ibid also not justified as order already outlived its statutory life period of one year . Blocking of inpute\u00a0 tax credit also to end . Cancellation of registration set aside on ground of vague show cause notice benefit of any material particulars with liberty authority to issue fresh show cause notice . With caution\u00a0 that fresh show cause notice should contain all necessary details\u00a0 and information\u00a0 about alleged bogus billing to enable assessee to file effective reply to it . Court also observed that cancellation of registration by Commercial Tax Officer on basis of vague show cause notice in one line order . Officer making of justice and provisions of law , not to remain in office on such understanding of law .\u00a0\u00a0\u00a0\u00a0 \u00a0<\/p>\n
\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
Central Goods and Services Tax , 2017 \u2013Central Goods and Services Tax Rules , 2017 <\/p>\n
S. 62 : Assessment of non -filers of returns \u2013 Interest on delayed payment of tax – Central Goods and Services Tax Rules , 2017 \u2013 Registration- Strictures against Departmental Officers \u2013 Cancellation of registration by Commercial Tax Officer on basis of vague show cause notice in one line order \u2013 Officer making mockery of justice and provisions of law \u2013 Not to remain in office on such understanding of law \u2013 Cancellation of registration was set aside \u2013 Liberty was given authority to issue fresh show cause notice [ [S. 50, R. 21 , 86A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-29880","post","type-post","status-publish","format-standard","hentry","category-gst-law"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7LW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29880","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29880"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29880\/revisions"}],"predecessor-version":[{"id":29881,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29880\/revisions\/29881"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}