This writ petition has been filed by the petitioner firm challenging the cancellation of its GST registration with effect from 1.7.2017 vide order dated 24.8.2019 (Annexure P/2) passed by respondent No.3- the Assistant Commissioner, Goods & Service Tax (State Tax), Jabalpur-3, Jabalpur Division-1, Jabalpur Zone.

Learned counsel for the petitioner has argued that the impugned order has been passed without serving a show cause notice on the petitioner. Even though show cause notice (Annexure P/1) dated 22.7.2019 is shown to have been issued but the said notice has not been actually served on the petitioner. It is argued that in the notice (Annexure P/1) itself, the petitioner was required to furnish its reply within seven working days from the date of receipt of the notice and at the same time, the petitioner was directed to appear on 25.7.2019 before the Assistant Commissioner of State Tax, the authority who had issued the show cause notice dated 22.7.2019 (Annexure P/1) i.e. within three days.

Shri Ashish Anand Barnad, learned Deputy Advocate General though sought time to file reply to the writ petition, but considering the fact that this Court had already granted time to the respondents to file reply vide order dated 21.12.2020 and that the show cause notice (Annexure P/1) itself indicates that the petitioner was required to file reply to the show cause notice within seven days whereas he was required to appear before the competent authority within three days and the assertion made by the petitioner that no such show cause notice was ever served upon the petitioner, we deem it appropriate to remit the matter to the competent authority for considering the same afresh in accordance with law.

Accordingly, the impugned order (Annexure P/2) dated 24.8.2019 is set aside and the matter is remitted back to the competent authority i.e. the Assistant Commissioner, Goods and Service Tax (State Tax), Jabalpur-3, Jabalpur Division-1, Jabalpur Zone, respondent No.3. Now the petitioner shall file a reply to the show-cause notice (Annexure P/1) dated 22.7.2019 within fifteen days from today and on filing of such reply by the petitioner, the said competent authority shall consider and decide the matter afresh in accordance with law within reasonable time.

With the aforesaid directions, the petition stands disposed of.