M/S. ANNAPURNA.

32/S-1, DURGABARI ROAD, KOLKATA, NORTH 24 PGS ,WEST

BENGAL-700028
GSTIN:19ABRFA8115C2ZD
ANNEXURE FORMING PART OF APPEAL MEMORANDUM
IN FORM – APL-01 UNDER THE
GOODS AND SERVICE TAX ACT, 2017

ANNEXURE-I
STATEMENT OF FACTS

1) M/s. ANNAPURNA, (hereinafter referred to as the Appellant)is filing

the present appeal against the Order for Cancellation of Registration
issued vide Ref No. ZA1905240814279 dated 25.05.2024, copy of the
Order is enclosed as Annexure-A.

2) Vide the above Order-in-Original issued vide Ref No.

ZA1905240814279 dated 25.05.2024, the Learned Taxation Officer
cum Proper Officer of State Tax, has observed that: -

In response to the aforesaid notice, served through an online portal that

neither the taxpayer nor his representative appeared before the
undersigned and failed to submit any reply/document in response to the
show-cause notice. Hence the undersigned has no other option but to
decide the case ex-Parte on merits. Therefore, keeping in view facts of
the case and relevant record placed on file, the proposed tax, interest
and penalty is hereby confirmed and the taxpayer is directed to pay the
mentioned amount within thirty days of the receipt of this order, failing
which action will be taken as per law.

3) The Appellant is registered as Normal tax Payer under section22 of the

CGST Act 2017 having GSTIN 19ABRFA8115C2ZD and are engaged in the
activities of Medicine Business.
SHOW CAUSE NOTICE ANDALLEGATIONS IMPOSED THEREIN

4) The appellant has been served a Show Cause Notice in Form GST REG-17
vide Reference No. ZA190424016754H dated 05.04.2024 was issued by the
Adjudicating Authority, proposing to Cancel the GST registration of the
Appellant citing reason as thus:

The appellant has not filed returns for a continuous period of six months.

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

You are hereby directed to appear before the undersigned on 03.05.2024 at

11:00
I
f 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.

Please note that your registration stands suspended with effect from
05.04.2024.
Copy of SCN dated 25.05.2024 is enclosed as Annexure - B.

5) In pursuance of the said notice, an ex-parte order was passed cancelling

the registration vide Reference No. XXXXXXXX dated XXXXXXXXX was
issued by the Adjudicating Authority, citing reason as follows:

No reply to notice to show cause has been submitted against the aforesaid
notice;

Copy of the Order dated XXXXXXXXXXX is enclosed as Annexure - A.

ANNEXURE-II.

ANNEXURE-B
GROUNDS OF APPEAL

At the outset the appellant refuted all accusation fabricated against them in
totality. The contentions made in the show cause notice are fallacious and
incorrect and are based entirely on assumptions and presumptions and without
appraising the facts and circumstances in the legal perspectives. The appellant
denied to have contravened any rule/provisions of the CGST Act 2017/SGST
2017/CGST Rules 2017. The appellant submit that the proceedings as initiated
vide the impugned show cause notice are only arbitrary and against the
legislative laws.

ANNEXURE - III
PRAYER
16) In the view of foregoing, it is respectfully prayed that appealmay please
be allowed and Hon'ble Appellate Authority is also prayed to: -
1. to set aside the 'order' of Cancellation of GST Registration and allow
the appeal in full;
2. to provide opportunity of the cross examination of the person
referred in the above paragraphs enabling the appellant to file their
defence submissions at the time of personal hearing;
3. to provide the copies of relied upon documents and to return the
non-relied upon documents enabling appellant to file their defence
submissions at the time of personal hearing;
4. to grant opportunity of personal hearing before the matter is
decided.
For and on the behalf of
M/S. BABLI ENTERPRISE

(Signature of the Appellant)