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TMI Blog2022 (10) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... the order under challenge is liable to be set aside and the matter be remanded to the 3rd respondent. The matter is remanded back to the 3rd respondent, who shall issue a fresh notice, giving sufficient time to the petitioner for responding to the same and thereafter, pass orders in accordance with law - petition allowed by way of remand. - WRIT PETITION No.28022 of 2022 - - - Dated:- 26-9-2022 - HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU Sri Challa Gunaranjan and Ms. Jyothi Ratna Anumolu, Learned Counsels Appearing for the Petitioner, Smt. Naga Raja Kumari, Learned Assistant Government Pleader for Commercial Tax Order:- (Per Hon ble Sri Justice C.Praveen Kumar) Heard Sri C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be challenged on the ground that the material on which reliance was placed for issuing the show cause notices or for passing the order impugned was not furnished to the petitioner. It is urged that the first show cause notice does not contain the provisions of the GST Act which were said to have been violated. However, explanations to the said show cause notices were submitted and order impugned came to be passed cancelling the registration, relying on certain documents which were also not supplied to the petitioner. 4. Learned counsel for the petitioner mainly submits that there is no evidence to show that the material, which was alleged to have been enclosed along with the show cause notices, was the material which was relied upon by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to the facts in issue; as the first notice issued is bereft of provisions of law, which are alleged to have been violated; and as the second notice, which was issued on the very same day, contains details, to which no opportunity was given to the petitioner to submit his explanation, this Court is of the opinion that the order under challenge is liable to be set aside and the matter be remanded to the 3rd respondent. 9. Hence, the Writ Petition is allowed setting aside the order under challenge, dated 06.07.2022 and the matter is remanded back to the 3rd respondent, who shall issue a fresh notice, giving sufficient time to the petitioner for responding to the same and thereafter, pass orders in accordance with law. There shall be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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