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TMI Blog2023 (6) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... and or any other appropriate writs, order or direction quashing and setting aside show-cause notice dated 06.01.2023 issued by respondent no. 2 and all proceedings that may have been initiated pursuant thereto; marked as Annexure 'P2" (b) To pass an ex-parte ad interim order staying the operation and implementation of show-cause notice dated 06.01.2023 issued by respondent no. 2 and all proceedings that may have been initiated pursuant thereto; pending the hearing and final disposal of present petition; and marked as Annexure 'P2' (c) Grant such further and other interim relief, as this Hon'ble Court may deem fit and proper in the present nature and circumstances of the case." [2] Heard Mr. Maulik Nanavati learned advocate for Nanav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nanavati has also placed on record the order passed by this Court in Special Civil Application No. 11262 of 2020, Special Civil Application No. 25205 of 2022, Special Civil Application No. 7328 of 2022 and Special Civil Application No. 5480 of 2022. It is submitted that in similar type of cases, this Court has quashed and set aside the similar show-cause notice issued by the respondent authorities. Therefore, he urges before this Court to allow the present petition and quash and set aside the impugned show-cause notice. [7] On the other hand, Mr. C.B. Gupta, learned advocate for the respondents has referred the averments made in the Affidavit-in-reply filed on behalf of the respondents. Mr. Gupta, learned advocate has tried to argue the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 13/01/2023 at 01:00 PM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 06/01/2023 Place : Gujarat Date : 06/01/2023 Signature Not Verified Digitally signed by DS GOODS AND SERVICES TAX NETWORK 07 Date: 2023.01.06, 15:31:49 IST [10] From the aforesaid show-cause notice, it is clear that the respondents have not provided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h vague show cause notices and vague final orders cancelling the registration." [12] In Special Civil Application No. 11262 of 2020, the Division Bench of this Court has considered the similar type of show-cause notice and observed in paras 2, 3, 4, 5 & 6 as under:- "2. Mr. Meena is the signatory of the show cause notice as also the impugned order of cancellation both of which are assailed in the writ petition. We have directed for the appearance of Mr. Meena upon perusal of the show cause notice dated 20.07.2020 (Annexure-H to the petition). Perusal of the same indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the petitioner and also about personal hearing, but according to Mr. Dave neither he had submitted any reply nor afforded any opportunity of hearing. This fact is not disputed by Mr. Bhatt. 4 Mr. Bhatt, learned counsel for the respondent No. 2 has sought to explain that some discrepancy occurred on account of some technical glitch in the system (on-line portal). The reply filed by the respondent is on record. 5 We are not entering into the merits of the impugned order as we are convinced that the show cause notice itself cannot be sustained for the reasons already recorded above. Therefore, the cancellation of registration resulting from the said show-cause notice also cannot be sustained. 6 For the reasons recorded above, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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