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TMI Blog2022 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ound appearing in the Rules framed thereunder. The show cause notice should have referred to any material particulars as to in what manner the authority has prima facie found that the registration of the writ applicant has been obtained by means of fraud, will ful misstatement or suppression of facts. As against that upon perusal of the order for cancellation of registration passed by the respondent Authority, it refers to the initiation of proceedings under Section 67(2) of the GGST Act, 2017 in respect of M/s. Sridev Traders, Rajkot. It further emerges that the respondent Authority while passing the said order of cancellation of registration had referred to and relied upon the letter dated 14.12.2021 addressed by the State Tax Officer(1), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice dated 14.12.2021 and impugned order of cancellation of registration dated 30.12.2021 passed by the respondent No.2 and further direct the respondent authorities to suspend the impugned show cause notice and order of cancellation of the registration; AND (C) YOUR LORDSHIPS may be pleased to grant any other and further relief deemed just and proper in the interest of justice. 2. The facts, which emerges from the record, are summarized as under: 2.1 The writ applicant is a Proprietorship concern based at Rajkot and is engaged in the business of trading of Areca Nuts. In the month of September, 2021, the writ applicant had applied for registration with GST department and on 06.10.2021, the writ applicant was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T MOV-06. 2.6 On 30.11.2021, the writ applicant had remained personally present for interrogation and his statement was recorded. Thereafter, the writ applicant was served with the summons asking the writ applicant to remain personally present on 02.12.2021. In response to such summons, the writ applicant had again remained present before the respondent authority and once again the statement of the writ applicant was recorded by the respondent Authority. 2.7 Though the writ applicant had co-operated in the inquiry, the writ applicant was taken away by surprise to learnt about issuance of show cause notice dated 14.12.2021 calling upon the writ applicant to show cause as to why the registration of the writ should not be cancelled. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... content of the impugned show cause notice dated 14.12.2021 and has submitted that said the show cause notice is bereft of any material details and the reasons assigned by the respondent authority are vague. She further contended that the respondent authority should not have proceeded further in passing consequential order of cancellation of registration on such vague notice. On the other hand Mr. Sharma, learned counsel representing respondent authorities has tried to defend the order of cancellation of registration. 6. This Court had an occasion to address similar issue in group of petitions being Special Civil Application No.18860 of 2021 and allied matters in the case of Aggrawal Dyeing and Printing Works, wherein in the similar s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has proceeded to pass the order for cancellation of registration on new material or facts which were neither formed part of the show cause notice nor the same were disclosed to the writ applicant. The aforesaid action of the respondent authority is in breach of violation of principles of natural justice. The writ applicant has been deprived of the reasonable opportunity without putting to their notice about such allegations, more particularly when the cancellation of registration under the GGST Act results into civil and criminal action. Thus, we find that the respondent authority has failed to adhere to the basic principles of natural justice and such action of the respondent authority is illegal and is required to be interfered with. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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