9911796707
TMI Blog2023 (6) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER (PER : HONOURABLE MR. JUSTICE VIPUL M. PANCHOLI) [1] This petition is filed under Article 226 of the Constitution of India, in which, the petitioners have prayed that the order dated 13.12.2021 passed by the respondent authority as well as the impugned Show-cause notice dated 24.11.2021 issued by the respondent authority may be quashed and set aside. [2] Looking to the issues involved in the present petition, learned advocates appearing for the parties have jointly requested that this petition may be taken up for final disposal at the admission stage. [3] Hence, Rule. Learned AGP Mr. Pranav Trivedi waives service of notice of rule for and on behalf of qua respondents. [4] Heard Mr. Uchit Sheth learned advocate for the petitioners and Mr. Pranav Trivedi, learned Assistant Government Pleader for the respondents. [5] Learned advocate appearing for the petitioners submitted that the petitioners are engaged in the business of trading in base oil and they are duly registered under the Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ) and registration certificate has been issued by the respondent authority to the petitioner. 5.1 It is submitted that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the submissions canvassed by the learned advocates for the parties and also perused the materials placed on record. [9] In the present case, the respondent authority issued Show-cause notice for cancellation of registration dated 24.11.2021 which reads as under:- Form GST REG-17 /31 [See Rule 22(1)/sub-rule (2A) of rule 21A] Reference Number:ZA241121083842T Date :24/11/2021 To Registration Number (GSTIN/Unique ID):24CEOPP4487C1Z7 Hitendrabhai Batukbhai Pathak Survey No. 171 and 172, Plot No. 31 Padavala, Ta.- Kotda Sangani, Dist.-Rajkot, Rajkot, Gujarat, 360024. Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1 In case, Registration has been obtained by means of fraud, willful misstatement or suppression of facts. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. 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 exparte on the basis of available recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments 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 Officer ought to have atleast incorporated specific details to the contents of the show cause. Any prudent person would fail to respond to such show cause notice bereft of details thereby making the mechanism of issuing show cause notice a mere formality and an eye wash. 16. When we inquired with the learned AGP appearing for the respondents as to why such vague show cause notices and vague final orders, bereft of any material particulars therein are being passed, the reply on behalf of the respondents was quite baffling. The learned AGP submitted that on account of technical glitches in the portal, the department is finding it very difficult to upload the show cause notice as well as the final order of cancellation of registration containing all the necessary details and information therein. According to the learned AGP, it is in such circumstances that the show cause notices and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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 (online 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 to proceed afresh. We are not inclined to pass such order, but we only observe that if law permits, the respondent No. 2 may proceed afresh in accordance with law. [13] From the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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