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TMI Blog2023 (2) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... terms deprecated the action of the respondent authority in issuing a cryptic notice, which is either one liner or of half a line . This weak foundation is made the reason for the cancellation of registration of the petitioner. This Court notices that the receipt of registered post is dated 12.05.2022. The notice is originally of 10.05.2022, however posted on 12.05.2022 it may take about three to four days, seven days is prescribed under the law for the assessee to reply from the date of receipt of notice. This is a notice, which even is presumed to have reached on 17.05.2022, the order of cancellation of registration is of 25.05.2022. The acknowledgment receipt of the post sent through the register A.D. post is not on record. The respondent has failed to bring it on the record as the State has woken up at a belated stage and the postal department would not retain it beyond the period of three months - the service is said to have been effected through the registered A.D.post in wake of the glaring circumstances and more particularly, extremely weak foundation of the content of the notice, which this Court in Aggarwal Dying has not sustained. Following the Coordinate Bench s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner firm. The order of cancellation did not record any reasons for cancellation of the GST registration and mentioned that the order of cancellation is as per the attached order. The order did not assign any particular reason for cancellation. 2.5 An application was preferred on 15.06.2022 seeking revocation of cancellation of registration. The department on 01.08.2022 rejected the application of the petitioner. 2.6 Aggrieved petitioner preferred the present petitioner with the following prayers: 6 (a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show cause notice dated 10.05.2022 and after perusing the same be pleased to quash and set aside show cause notice dated 10.05.2022 and order dated 25.05.2022 passed thereon by State Tax Officer, Ghatak 23, Ahmedabad, and be further pleased to direct restoration of registration bearing number 24DHWPK1820G1ZA; (b) To pass an exparte ad interim order stating the operation, execution and implementation of the order dated 25.05.2022 bearing reference no.ZA240522131719M passed by State Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, Mr.Nanavati assisted by the learned advocate, Ms.Manvi Damle and learned AGP, Ms.Pooja Ashar for the State of Gujarat. 6. It was much argued by the learned advocate, Mr.Nanavati that there had been no uploading of the show cause notice on the portal moreover, if there was a field visit there ought to have been uploading of the photographs along with the document sent report as required under Rule 25 which has not been done in the instant case. He has also further urged that the petitioner that there is no certificate obtained of due service of registered A.D. from the postal department. The presumption, according to him, will not be available as the petitioner has discharged his part of the duty relying on Section 169 of the GST Act. He has also taken much exception to the service through the Whatsapp by urging that, that is not the mode permissible under the law. While arguing on Rule 142 it is urged that the proper officer is required to serve along with the notice issued under Sections 52, 73, 74, 76, 122, 123, 124, 125, 127, 129 and 130 summary thereof electronically informed GST DRC-01. According to him Rule 22(1) provides that where proper officer has reason to bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of principle of natural justice, not only the same has been averred, it has also been demonstrated. Therefore, while being conscious of the fact that when there is an alternative remedy available, ordinarily writ jurisdiction is not to be entertained. The question is about the very basis of notice which according to this Court is quite hollow and shaky. It is a cryptic one line notice. 10.1 This notice which has been given under Section 29 Rule 22(1) of the GST Rules is required to be uploaded. Every action under the GST, the State expects the assessee to upload. Here, on the ground of the technical glitch could not be uploaded. For taking the action against the person or assessee, who is acting against the law ample powers have been given under the GST Act to the officers. However, the procedures which are required to be followed shall need to be followed in accordance with law. This Court in Aggarwal Dying and Printing Works (supra) has in no uncertain terms deprecated the action of the respondent authority in issuing a cryptic notice, which is either one liner or of half a line . This weak foundation is made the reason for the cancellation of registration of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns also further vindicate the need of interference on the part of this Court. 13. As a parting note, it needs to be mentioned that much was debated on issuance of this notice through the Whatsapp and reliance is placed on the decision of the Apex Court in Suo Motu Petition 3 of 2020, we need to make a mentioned that the Court referred to Whatsapp, telegram, signal, etc. as the instant messaging services at the time when the physical delivery of notices, the post offices, courier company, etc. could not be visited due to the COVID- 19 lock-down. Moreover, while so permitting the Court had also directed in addition, the parties to effect the service of such document by e-mail on the very date. And the provision itself is either for the postal through the speed post or registered A.D. post and hence, those two modes are to be required to be served. 14. Here, the service is said to have been effected through the registered A.D.post in wake of the glaring circumstances and more particularly, extremely weak foundation of the content of the notice, which this Court in Aggarwal Dying has not sustained. This petition deserves to be allowed quashing and setting aside the subsequent act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 justifying the principle that reason is the soul of justice. i. Judicial or even quasi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , wherein the matter of cancellation of registration of trade union, it was held that: The show cause notice should reflect the jurisdictional facts based on which the final order is proposed to be passed. The person proceeded against would then have an opportunity to show cause that the authority had erroneously assumed existence of a jurisdictional fact and, since the essential jurisdictional facts do not exist, the authority does not have jurisdiction to decide the other issues. xxx 19.. In the result, all the writ applications deserve to be allowed solely on the ground of violation of principles 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 f ..... 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