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TMI Blog2023 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... hubham Jhajharia, learned advocate appearing for the petitioner and Mr. C.B. Gupta, learned advocate appearing for the respondent Union of India. 2. Challenge in this petition is to the show-cause notice for cancellation of registration. As per the show-cause notice, it is the case of the department that the registration has been obtained by means of fraud, wilfull misstatement or suppression of facts. 3. Mr. Jhajharia, learned advocate for the petitioner would submit that the show-cause notice violates the principles of natural justice inasmuch as the show-cause notice is vague and cryptic and does not state the exact case against the petitioner firm so as to enable the petitioner to file a reply. He would rely on a decision of this cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ex parte on the basis of available records and on merits. Place : Gujarat Date : 20/07/2020 Prem Raj Meena Superintendent Ghatak 18(Ahmedabad): Range-5:Divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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 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. We are of the view that the present matter is squarely covered by the aforesaid order passed by this Court, therefore, the impugned show-cause notice deserves to be quashed and set aside on the similar grounds. [14] In view of the aforesaid facts and reasons, the present petition is allowed. The impugned showcause notice da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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