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TMI Blog2022 (12) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... registration of Petitioners and directing Respondent authorities to grant access of GST Portal by restoring the registration number of Petitioners in order for Petitioners to file their tax liabilities and pay their dues accordingly; C. The Hon'ble Court be pleased to issue writ of mandamus or in nature of mandamus, or any other appropriate writ or direction and order, directing Respondent authorities to permit the Petitioner to apply for revocation of cancellation of GST Registration of Petitioners in Order for Petitioners to file their tax liabilities and pay their dues accordingly. D. The Hon'ble Court be pleased to direct Respondent No.2 to accept and consider the Application for revocation of registration by the writ applicant within a period of 14 days from the date of application and thus, order accordingly; E. The Hon'ble Court be pleased to quash and set aside: i. impugned Show Cause Notice vide order dated 15.05.2018 bearing Reference No.ZA240518029032W passed by Respondent No.(Assistant Commissioner); ii. and revoke impugned order of order for cancellation of Registration vide Order dated 13.08.2018 bearing reference No.ZA240818024302S passed by the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et to be finalized. 6. We have heard the learned advocate, Ms.Nupur Parikh appearing for the petitioner and learned AGP, Ms.Ashar for the State. They have argued extensively on the strength of their respective stands. 6.1 Learned advocate, Ms.Nupur Parikh submits that the High Court of Orissa at Cuttack also taking recourse to the decision of Aggarwal Dyeing and Printing Works vs. State of Gujarat and others passed in Special Civil Application No.18660 of 2021 and allied matters dealt with the issue of limitation so also the non-availability of the GST Tribunal. 7. Noticing the cryptic notice as also the order which again is very cryptic and impugned in this petition applying the decision of this Court Aggarwal Dyeing and Printing Works (supra) and the directions issued by this Court, according to us, challenge deserves to be entertained. This amounts to violation of principle of natural justice as the person concerned would have no opportunity to deal with the matter as otherwise required of him. Again, the very purpose of issuance of show cause notice is to avail an opportunity to the parties and if the matter can be addressed at that stage, the very purpose of the notice get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "a. In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in support of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. e. Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispensable a component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. g. Reasons facilitate the process of judicial review by superior Courts. h. The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the life blood of judicial decision making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice and, accordingly, the writ applications are allowed. We quash and set aside the respective show cause notices of all the writ applications, seeking cancellation of registration as well as the consequential respective impugned orders cancelling registration with liberty to the respondent No. 2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. It is needless to mention that it shall be open for the writ applicants to respond to such notices by filing objections / reply with necessary documents, if relied upon. We clarify that we have not gone into merits of the case." 8. While allowing this petition by quashing the order impugned and also quashing the notice which is cryptic, we take note of the fact that it is after four years that the petitioner has approached the appellate Court putting forth the reasons of the negligence of the accountant and passing away of some of the persons. 9. Without endorsing to any of those aspects only on the very basis of the hollow foundation, the notice and the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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