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TMI Blog2021 (9) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN after eliminating the error. The impugned order is set aside solely on the ground that show cause notice dated 25.09.2019 has been issued inadvertently by fixing personal hearing on a public holiday on account of Gandhi Jayanthi i.e., 02.10.2019 (at 11.00 a.m.) which error is regretted. There is no disputation or disagreement that no personal hearing was held and it is submitted that SCN is a computer generated notice which has caused error - petition disposed off. - W.P.No.17610 of 2021 and W.M.P.Nos.18740 & 18742 of 2021 - - - Dated:- 31-8-2021 - THE HON'BLE Mr.JUSTICE M.SUNDAR For the Petitioner : Mr.N.Murali For the Respondent : Ms.Amirta Dinakaran Government Advocate ORDER Read this in conjunction w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection/reply in response to the SCN and in the same breath it says that the proper Officer has examined the reply made at the time of hearing and is of the view that the registration is liable to be cancelled for the following reasons, but no reasons have been set out. In other words, this is not a speaking order. Furthermore, a perusal of the SCN reveals that it talks about a personal hearing on 02.10.2019 at 11.00am and 2nd October is a public holiday on account of Gandhi Jayanthi. 6. Be that as it may, learned counsel for writ petitioner submits that he did not resort to revocation of the cancellation under Section 30 of TNGST Act as the time stipulated for revocation had elapsed and therefore, the writ petitioner filed an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel that no personal hearing was held on 02.10.2019 or thereafter. This by itself becomes a ground to set aside the impugned order and relegate the matter back to respondent. However, owing to the admitted error in SCN, this Court deems it appropriate to set aside the same also with a directive to reissue the SCN after eliminating the error. 5. In the light of the narrative thus far, the following order is passed. (a) The impugned order being order dated 14.10.2019 bearing reference No.ZA331019044693L is set aside. (b) The SCN being show cause notice dated 25.09.2019 bearing reference No.ZA330919088113A is set aside. (c) The impugned order is set aside solely on the ground that show cause notice [SCN] dated 25.09.2019 has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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