9911796707
TMI Blog2023 (10) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... y Assistant Commissioner (ST), Nandyal-I/ 2nd respondent, present Writ Petition is filed. 2. Heard Sri Dr.M.V.K. Moorthy, learned senior counsel appearing for the petitioner and learned Government Pleader for Commercial Tax representing the respondents. 3. Learned senior counsel submits that the 2nd respondent issued show cause notice dated 12.06.2023 alleging that the petitioner has committed fraud, willful misstatement or suppression of facts in terms of Section 29(2)(e) of CGST/SGST Act; alleged that the person issued invoices or bills without supply of goods or services or both in violation of the Rule 21(b) of the Act and also alleged that the petitioner avails ITC in violation of the provisions of Section 16 of the Act and also viol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, now it cannot be pleaded that the show cause notice is bereft of required particulars. 7. The points for consideration are, i) Whether the show cause notice is devoid of required particulars, and thereby, it was not possible for the petitioner to furnish/offer detailed explanation? ii) Whether in the final order of cancellation of Registration dated 03.08.2023, the 1st respondent has not referred and considered the explanation dated 06.07.2023 offered by the petitioner? iii) If Points 1 and 2 are held in affirmation, whether there occurred violation of principles of natural justice? Points (i) to (iii):- 8. As all these points are interconnected, they are considered and answered together. We have perused the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation as to the manner how the petitioner committed fraud or willful misstatement or suppression of the facts relating to his obtaining registration. In the present form of allegation, it will be difficult for anybody including the petitioner to offer his explanation to the said allegation No. 1. Therefore, as rightly submitted by the learned senior counsel for the petitioner, said allegation is vague and bereft of relevant particulars. 10. In so far as the second allegation is concerned, it is stated, the 'person' issued invoice or bill without supplying goods or services are both, in violation of the provisions of this Act and the rules made thereunder. Here also the said allegation is not clear enough to communicate whether the "pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of cancellation of Registration, not followed the principles of natural justice, and therefore, the show cause notice dated 12.06.2023 as well as the final order dated 03.08.2023 are liable to be set aside and are accordingly set aside. The respondent authorities are directed to restore the registration of the petitioner, within a period of one week from the date of receipt of a copy of this order. We must make it clear that this order will not preclude the respondents to issue a fresh show cause notice with necessary particulars and to proceed in accordance with law.
15. The Writ Petition is disposed of accordingly. No costs.
As a sequel, interlocutory applications pending, if any, in this case shall stand closed. X X X X Extracts X X X X X X X X Extracts X X X X
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