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TMI Blog2023 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner; (C) During the pendency and final disposal of the present petition YOUR LORDSHIPS may be pleased to stay operation, implementation and execution of order dated 17.08.2022 (at Annexure-F) and further be pleased to direct responds to forthwith restore the registration certificate of the petitioner; (D) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case. [2] Since, the issue involved in the present petition is in a very narrow compass, learned advocates for the parties have agreed for taking up the matter for final hearing. [3] Heard learned advocate Mr. Hiren Trivedi for the petitioner and Mr. Siddharth Dave for the respondent. [4] Rule. Learned advocate Mr. Siddharth Dave waives service of notice of rule for and on behalf of respondent. [5] The brief facts of the case are as under:- 5.1 The petitioner is engaged in the business of trading of ferrous, non-ferrous metal, machineries and has been registered as per the provisions of Section 22 of the Central Goods and Services Tax Act, 2017 and also having Registration No. 24AFEPA87991ZQ. 5.2 On 25.07.2022, a search operation was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d set aside. 6.1 It is further submitted by the learned advocate for the petitioner that while issuing a show cause notice, the authority has erroneously assumed the existence of jurisdictional facts, however, no such jurisdictional facts exist. 6.2 Learned advocate for the petitioner has submitted that the petitioner had submitted all the relevant information and documents, as sought for, by the respondent. The petitioner had also asked for the details and reasons based upon which, the impugned show cause notice dated 04.08.2022, was issued. However, the respondent authority did not provide any material and passed the impugned order dated 17.08.2022, which is bad in law. 6.3 It is submitted by the learned advocate for the petitioner that the application for revocation under Section 30 of the Act and Rule 23 of the Rules, though filed by the petitioner, till date, no actions have been taken by the respondent authority. It is further submitted by the learned advocate for the petitioner that the order impugned is in breach of principles of natural justice, and hence, it is required to be quashed and set aside. 6.4 Learned advocate for the petitioner has further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 17.08.2022, the order for cancellation of Registration came to be passed. The request for an opportunity of being heard in person was not accorded to the petitioner, though asked for. [10] The Co-ordinate Bench of this Court has passed an order in the case of Om Trading (supra) and observed in para 10 as under:- [10] Recently, this Court has passed the order in the similar type of case of Sona Metals (supra) and observed in para 12 as under:- "12. In similar type of cases, this Court has considered such type of show cause notice, which was issued for cancellation of registration and this Court, after considering the decision rendered in case of Aggrawal Dyeing (supra), has allowed the writ petition being Special Civil Application No. 903/2022 by an order dated 07.06.2023. This Court in the said order has observed in Paragraph Nos. 9, 10, 11, 12 and 13 as under, "[9] The respondent authorities issued impugned show-cause notice dated 06.01.2023 which reads as under: "Form GST REG-17 [See Rule 22(1)/sub-rule (2A) of rule 21A] Reference Number: ZA2401230353816 Date :06/01/2023 To Registration Number (GSTIN/Unique ID):24HSVPS8030J1ZX BALVINDER SINGH JAY BA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the necessary details and information therein. 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." [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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 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." [11] In the present case on hand, it is clear that while issuing show cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic. It is also clear that while passing the impugned order for cancellation of Registration, the respondent authority has not assigned any reason and thus, the order passed by the respondent authority is not tenable at law. [12] In the aforesaid facts and circumstances of the case and considering the decisions rende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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