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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 ..... s Court in the case of OM TRADING VERSUS STATE OF GUJARAT [ 2023 (6) TMI 1054 - GUJARAT HIGH COURT ] wherein the Co-ordinate Bench of this Court has quashed and set aside the impugned order. 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. The show cause notice dated 04.08.2022 as well as the order dated 17.08.2022, are hereby quashed and set aside - petition allowed. - HONOURABLE MR. JUSTICE BIREN VAISHNAV AND HONOURABLE MR. JUSTICE DEVAN M. DESAI Appearance: For The Petitioner(S) No. 1 : Hiren J Trivedi (8808) For The Respondent(S) No. 1 : Mr Siddharth H Dave (5306) ORAL ORDER (PER : HONOURABLE MR. JUSTICE DEVAN M. DESAI) [1] By way of this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:- 14(A) YOUR LORDSHIPS may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of reasons. The petitioner was called upon to reply on 11.08.2022. The petitioner submitted an online response on 10.08.2022 to the said notice and denied the allegations made under show cause notice. 5.4 It is the case of the petitioner that Registration was obtained in due course of law and the petitioner further alleges that the said show cause notice is not clear and it is cryptic. The petitioner also sought for personal hearing. The petitioner also filed detailed submissions on 17.08.2022 and requested to the respondent to provide all evidences, upon which, the respondent has issued the aforesaid show cause notice. However, on 17.08.2022, the respondent passed an order without providing any material and pursuant to the said order, Registration of the petitioner was canceled abinitio w.e.f. 26.04.2018. The said order does not determine what amount to be payable by the petitioner. It is also the case of the petitioner that the order was passed without supplying any reason for cancellation of Registration under Section 29(2)(e) of the said Act. 5.5 The petitioner thereafter filed an application for revocation of cancellation of Registration on 28.08.2022 under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Application No. 18860 of 2021 decided on 24.02.2022 and allied matter. 6.5 Learned advocate for the petitioner has also placed reliance upon the decision of this Court in the case of Sona Metals Vs. State of Gujarat passed in Special Civil Application No. 25221 of 2022 decided on 15.06.2023 . [7] Per contra, learned advocate Mr. Siddharth Dave for the respondent has vehemently opposed and submitted that the petition is meritless and show cause notice and order passed thereunder, are legal and valid. It is further submitted by the learned advocate for the respondent that the order for cancellation of Registration dated 04.08.2022 is passed containing reasons and the same is as per the provisions of law. So far as the decision rendered in the case of Om Trading Vs. State of Gujarat passed in Special Civil Application No.8990 of 2023 order dated 21.06.2023, there is no much resistence from the respondent. [8] We have heard the learned advocates for the parties and perused the materials placed on record. It is pertinent to note that a show cause notice of cancellation of Registration dated 04.08.2022, is without any reason and it is one line show cause notice which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore 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 : Date : Gujarat 06/01/2023 Signature Not Verified Digitally signed by DS GOODS AND SERVICES TAX NETWORK 07 [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 Officer ought to have atleast incorporated specific details to the contents of the show cause. Any prudent person would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion 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:Division-2:Gujarat 3 According to learned counsel for the petitioner Mr. Dave, without fixing a date for hearing and without waiting for any reply to be filed by the petitioner, the cancellation order was passed on 30.07.2020 whereby registration of the petitioners with GST department was cancelled. Although the cancellation order refers to a reply submitted 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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