2017 (4) TMI 1319

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..... impugned order. - Held that: - both the notice and impugned order were passed on one and the same day. I do not think that the respondent is justified in indulging in such mechanical action, whatever may be the reason for such cancellation - Needless to say that before cancelling the registration based on certain reasons, the respondent must call upon the petitioner to show cause as to why such a .....

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..... der both the enactment with effect from 01.02.2017 on the reason that the petitioner did not pay the tax despite repeated notice. 3. The grievance of the petitioner before this Court is that the respondent has not issued any notice to the petitioner before passing the impugned order. Therefore, it is contended that the impugned order violates the principles of natural justice. 4. A careful p .....

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..... ion. In this case, the respondent has not chosen to do so. On the other hand, the impugned order was passed straightaway without affording an opportunity of hearing to the petitioner. Therefore, it cannot be sustained in the eye of law as it violates the principles of natural justice. 5. Accordingly, the Writ Petition is allowed and the impugned order is set aside. It is opened to the responden .....

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