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TMI Blog2024 (1) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice. The impugned show cause notice dated 23.06.2023 is hereby quashed and set aside. The respondent authorities shall issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the petitioner and to pass appropriate order in accordance with law. The concerned respondent is hereby directed to restore the registration of the petitioner forthwith. Petition allowed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr Shubham Jhajharia(10231) For the Respondent(s) No. 1: Mr Chintan Dave, AGP For the Respondent(s) No. 1 : DS Aff. Not Filed (N) For the Respondent(s) No. 2,3 : Notice Served By DS ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Shubham Jhajharia for the petitioner and learned Assistant Government Pleader Mr. Chintan Dave for the respondent State. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the show cause notice dated 23.06.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice does not disclose any specific cause of action against the petitioner, so as to enable the petitioner to respond to the same and all that the notice mentions is Rule 21(a) - Person does not conduct any business from the declared place of business. 4.3) In support of his submission, reliance was placed on the decision in case of M/s Mahadev Trading Company v. Union of India in Special Civil Application No. 11262 of 2020 wherein Division Bench of this Court has held 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 22(1)] Reference Number: ZA240720079 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been given to the petitioners, they would have been in a position to show that the consideration mentioned therein was overstated or would have brought on record circumstances under which a higher consideration was agreed upon between the parties, which did not represent fair market value. In the absence of the agreements relied upon by the Appropriate Authority, the agreement holders were handicapped to explain the same. It may be noticed that if the documents relied upon by the Appropriate Authority are excluded from discussion, there is no material to support the finding of understatement of consideration by more than 15 per cent in the agreement in question, recorded by the Appropriate Authority. We, therefore, hold that not providing copies of the agreements which were relied upon by the Appropriate Authority to record an adverse finding against the agreement holders amounts to denial of opportunity of being heard resulting in violation of the principles of natural justice which would vitiate the proceedings.... (emphasis added). 4.6) It was submitted that in the absence of any material being provided on the basis of which impugned notice came to be passed, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is well settled that the reasons are heart and soul of any order and non-communication of the same amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice and resultantly violates principles of natural justice. Division Bench of this Court in case of M/s Bhati Enterprise v. Union of India (order dated 26.07.2023 in Special Civil Application No. 731 of 2023) held as under: 5. This court in the case of Sarvoday Impex vs. Union of India rendered a decision on 07.06.2023 in Special Civil Application No. 903 of 2023 in an identical matter relying on a decision of the coordinate bench of this court in the case of Aggrawal Dyeing and Printing Works vs. State of Gujarat And Others reported in Special Civil Application No. 18860 of 2021 decided on 24.02.2022. The relevant paras of the said decision read as under: [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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hmedabad, Gujarat,380050 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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