ORDER

ORDER

This writ petition has been taken out by one Bajrang Trading Company praying inter alia, for the following reliefs:-

“(a) Certiorari quashing the impugned order dated 01.12.2018 passed by the respondent no. 3 (Annexure No. 4 to the writ petition);

(b) Mandamus directing the respondent authorities to revoke the cancellation of registration of the petitioner forthwith.”

The subject matter of challenge, being the impugned order dated 1st December, 2018, has been issued by the Assistant Commissioner, Commercial Tax, Sector-3, Kanpur (being respondent no.3 before us). By virtue of this impugned order, the registration of the writ petitioner stands cancelled on and from 26th November, 2018.

The genesis of the order dated 1st December, 2018 is a show cause notice dated 19th November, 2018, which is reproduced hereinbelow:-

“[SEE RULE 22 (1)]

Reference Number: ZA0911180564289                                             Dated: 19/11/2018

To

Registration Number (GSTIN/Unique ID): 09ATKPS3422RIZV

BINOD KUMAR SHAW

133/139P – IA, TRANSPORT NAGAR, KANPUR, Kanpur Nagar,

Uttar Pradesh, 208023

Show Cause Notice for Cancellation of Registration

Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1. In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.

You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on 26/11/2018 at 11:00

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits.

Place: Uttar Pradesh

Date: 19/11/2018

OM PRAKASH YADAV

Assistant Commissioner,

Kanpur Sector-3: Kanpur (A): Kanpur 1: Uttar Pradesh”

A plain reading of the show cause notice, as quoted above, reveals that the same has been issued on the basis of information which has come to the notice of the Assistant Commissioner Commercial Tax, Sector-3, Kanpur, that the registration of the writ petitioner was liable to be cancelled for the following reasons:-

“In case, Registration has been obtained by means of fraud wilful misstatement or suppression of facts.”

It appears that the writ petitioner could not respond to the show cause notice for reasons stated in his letter dated 5th December, 2018, which has been annexed to the writ petition as well as in the counter affidavit. The said letter dated 5th December, 2018, is reproduced hereinbelow:-

“To

The Assistant Commissioner Kanpur Sector 3, Kanpur (A)

Kanpur-1

Uttar Pradesh.

Sub:- (Letter Return Back By Post Office Because of Pin Code Mistake)

Sir,

I Binod Kumar Shaw proprietor of M/s, Bajrang Trading Company, My lawyer has send you the notice in against of show cause notice send by you. My lawyer has sent the notice to you that my company is not fraud so that I Binod Kumar Shaw can operate my business in full compliance to the provisions GST Act, 2017. But the letter of my lawyer has not reached at you because of pin code written wrong 206017 that is why the letter not reached at your place

So, please do the needful to me and the letter has not reached on time to you but it will reached in some days the letter is being dispatching from here as early as possible.

Thanking you.

Binod Kumar Shaw

(Proprietor)”.

It also appears that the writ petitioner sent his reply by e-mail.

The State-respondents, however, at paragraph 16 of its affidavit, have stated the same to be a wrong address. However, the petitioner asserts that the electronic reply to the show cause notice was sent to the specific e-mail address wherefrom the show cause notice emanated.

Considering the facts and circumstances as stated above, particularly, when the writ petitioner’s registration is sought to be cancelled, we are of the view that adequate opportunity of hearing should have been granted to the writ petitioner. For such purpose, we dispose of the writ petition with a direction upon the respondent no. 3, namely, Assistant Commissioner, Commercial Tax, Sector-3, Kanpur, to allow the writ petitioner an opportunity of hearing and decide the issue afresh, after considering the writ petitioner’s reply which is already on record. The entire exercise, in terms of this order, shall be completed by the respondent no. 3, as expeditiously as possible, preferably within a period of six weeks but not later than eight weeks from date of communication of a photostat certified copy of this order.

The order of cancellation of registration dated 1st December, 2018, is liable to be set aside for reasons stated above and is accordingly set aside.

The writ petition stands disposed of accordingly.