9911796707
TMI Blog2023 (6) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. This Court has considered in the similar type of case of Aggrawal Dyeing [ 2022 (4) TMI 864 - GUJARAT HIGH COURT ] holding that According to the learned AGP, it is in such circumstances that the show cause notices and impugned orders without any details are being forwarded to the dealers. This hardly can be a valid explanation for the purpose of issuing such vague show cause notices and vague final orders cancelling the registration. From the aforesaid order, it reveals that, in the said case as similar type of contentions were raised on behalf of the respondent. However, this Court has quashed and set aside the similar type of show-cause notice issued to the concerned petitioner for cancellation of registration. The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef, 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 Nanavati Co. for the petitioner and Mr. C.B. Gupta, learned advocate for the respondents. [3] Learned advocate Mr. Maulik Nanavati submitted that the petitioner is registered under Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ). It is submitted that on 06.01.2023 a show-cause notice in Form of GST REG-17/31 came to be issued by the respondent authorities while exercising power under Section 29 of the Act read with Rule 22(1) of the Central Goods and Services Tax Rules, 2017. It is also submitted that the show-cause notice simply states the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned 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 case of the respondents on merits. However, it is pertinent to note that in the show-cause notice issued to the petitioner, detail with regard to the alleged fraud and illegality committed by the petitioner has not been stated. It is stated in the reply that the impugned show-cause notice for cancellation of registration of the petitioner has been issued through common portal and there is no facility or mechanism to upload other documents while issuing system based show-cause notice through common portal. Therefore, he contended that because of the said technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace : 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 details to the petitioner, how the petitioner has committed fraud, wilful misstatement or suppression of facts; while obtaining the registration, no documents were supplied to the petitioner alongwith the said show-cause notice. [11] This Court has considered in the similar type of case of Aggrawal Dyeing (supra) and observed in para 13.1 and 16 as under:- 13.1 To say the least, the respondent authority i.e. the Assistant/Deputy Commissioner, State tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 less point out so as to enable the noticee to give his reply. The contents of the show cause notice dated 20.07.2020 are reproduced below: Form GST REG-17 [See Rule 22(1)] Reference Number: ZA2407200794641 Date :20/07/2020 To INDRESH KUMAR 3, SOMNATH SHOPPING CENTER, SMRUTI MANDIR CANAL ROAD GHODASAR, AHMEDABAD, Ahmedabad, Gujarat,380050 Show Cause Notice for Cancellation of Registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, the writ petition succeeds and is allowed. The impugned show cause notice dated 20.07.2020 (Annexure-H) and the impugned cancellation order dated 30.07.2020 (Annexure-I) are hereby quashed. With respect to the other consequence that may follow, the parties would be at liberty to take appropriate steps. Mr. Bhatt made request that the Court may grant liberty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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