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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 ..... ow cause notice dated 14.12.2021 and the impugned order of cancellation of registration dated 30.12.2021 passed by the respondent No.2; (B) DURING THE PENDENCY AND UNTIL THE FINAL DISPOSAL OF THIS PETITION YOUR LORDSHIPS may be pleased to stay the implementation and operation of the impugned show 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 summ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent authority with a request to release the detained goods. Considering the nature of perishable goods, the writ applicant was constrained to approach this Court by filing petition being Special Civil Application No.19116 of 2021 thereby challenging the order passed under Form GST 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 Tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alid in the eye of law. 5. The learned advocate appearing for the writ applicant has vehemently objected with the manner in which the respondent authority has proceeded to pass the order of cancellation of registration. She has drawn attention of this Court to the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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), Enforcement, Division-9, Bhavnagar with regard to the investigation proceedings. Thus, the respondent Authority 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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