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2022 (12) TMI 855 - HC - GSTRevocation of cancellation of registration - Violation of principles of natural justice - cryptic show cause notice as well as the cryptic order - HELD THAT - Noticing the fact that here also the initial notice which has been issued is of one line Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of fix months. And the order passed for cancellation of registration also of half life Your request is no consider. This is in clear violation of principle of natural justice, as this Court in detailed has already been made out a case of Aggarwal Dyeing and Printing Works 2022 (4) TMI 864 - GUJARAT HIGH COURT and thereafter various cases. This Court also in such a matter has brought this fact to the notice of learned AGP and it has been given to understand to this Court that now it has been circulated to all concerned. This notice is of October 2021 and therefore, this mistake. This petition is ALLOWED solely on the ground of violation of the principles of natural justice.
Issues:
Violation of principle of natural justice in issuing cryptic show cause notice and order. Analysis: The petitioner challenged the respondent authority's actions for violating the principle of natural justice by issuing cryptic show cause notices and orders. The petitioner sought admission of the petition, issuance of appropriate writs to quash the impugned order, and a stay on its execution. The Court issued a notice for final disposal on 30.11.2022 and heard arguments from both parties. The learned AGP argued that the appellate authority could not interfere due to a delay of over 120 days, acknowledging the auto-generated nature of the show cause notice and order. In a previous case, the Court dealt with the issue of limitation in Aggarwal Dying and Printing Works vs. State of Gujarat. The Court found the cryptic nature of the notice and order to be a violation of natural justice, depriving the concerned party of the opportunity to address the matter effectively. Citing previous directions and findings, the Court emphasized the importance of providing reasons in decisions, stating that reasons are the heart and soul of an order. The Court highlighted the necessity of reasons for transparency, accountability, and ensuring justice is not only done but also appears to be done. The Court noted that the initial notice and order in this case were similarly cryptic, indicating a clear violation of natural justice. Following the precedent set in Aggarwal Dyeing & Printing Works, the Court allowed the petition solely on the grounds of natural justice violation. The show cause notice and impugned order were quashed, granting the respondent the opportunity to issue a fresh notice with detailed reasons and provide a fair hearing to the petitioner for a proper decision on merit. The GST Registration Number of the applicant was restored immediately.
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