9911796707
TMI Blog2022 (12) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice. As held by this Court in AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) [ 2022 (4) TMI 864 - GUJARAT HIGH COURT] , reasons are heart and soul of the order and non-communication of the same itself amounts to denial of reasonable opportunity of hearing resulting into miscarriage of justice. Therefore, applying the same principle, as the show-cause notice dated 26.05.2022 is bereft of any reasons, the same deserves to be quashed and set aside and hereby quashed and set aside. The order of cancellation of registration dated 11.10.2022 is also quashed and set aside. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 22875 of 2022 - - - Dated:- 16-12-2022 - HONOURABLE MS. JUSTICE S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... void coercive actions. 2.2 It is further case of the petitioners that, however, Officers of the State GST Department visited the premises of the petitioner in May, 2022 for inquiry. The visit to premises was without prior intimation and at the relevant time only employees of the petitioners were present. Thereafter, respondent No.2 herein, who is a State GST Officer issued a show-cause notice on 26.05.2022 proposing to cancel the registration of the petitioners by alleging that the petitioners were engaged in issuing invoices. It is case of the petitioners that the said allegation was uncorroborated and without any supporting materials to form such basis. The petitioners responded to the said show-cause notice vide reply dated 02.07.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons is illegal. The show-cause notice dated 26.05.2022 was so vague that it would not be possible for the petitioners to respond to the same as no supportive documents were provided despite sought for. Even the respondent No.2 Authority had proceeded to pass the order canceling the registration certificate of the petitioners without providing any opportunity of hearing. The material based on which the allegations were made in the show-cause notice were not provided to the petitioners. Therefore, also the initiation of the proceedings vide show-cause notice dated 26.05.2022 itself is illegal and not tenable in law. In support of his submission, he relied upon the decision of Aggarwal Dyeing and Printing Works Vs. State of Gujarat Ors. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2022. 6.2 However, the order dated 11.10.2022, of cancellation of registration, reads as under: This has reference to your reply dated 05/06/2022 in response to the notice to show cause dated 26/05/2022 Whereas no reply to notice to show cause has been submitted; The effective date of cancellation of your registration is 01/07/2017. 7. Perusal of both these orders dated 26.05.2022 and 11.10.2022 show that no valid reason was given for cancellation of registration. Despite requested for, no details were provided and prima facie reply of the petitioners have not been considered. To our opinion, the show-cause notice dated 26.05.2022 does not specify the reason for which the allegation of wrongful availment or utiliza ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
