9911796707
TMI Blog2024 (1) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... 65H. 3.1) The petitioner after receiving his registration under the GGST Act applied for change/amendment in place of business on 11.02.2023 which came to be allowed vide order of amendment dated 03.03.2023 and accordingly, an amended certificate was issued to the petitioner. 3.2) The impugned show cause notice dated 23.06.2023 came to be issued by the department in Form GST REG-17 purportedly in exercise of powers under section 29 of the GGST Act read with Rule 22(1) of the Gujarat Goods and Service Tax Rules, 2017 (For short "the GGST Rules"). 3.3) Being aggrieved by such issuance of notice, the petitioner has preferred the present petition. 4. Learned advocate Mr. Shubham Jhajharia for the petitioner submitted that the show-cause notice called upon the petitioner to furnish reply within seven working days and to appear before the authority on 30.06.2023 at 12:00, failing which, the case would be decided ex-parte on the basis of available records on merits. However, no details in connection to the allegations mentioned in notice or any documents in the connection to the allegations is provided to the petitioner along with the show cause notice and in absence of such details, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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..... .......... We are not entering into the merits of the impugned order as we are convinced that the show cause notice itself cannot be sustained for the reasons already recorded above. Therefore, the cancellation of registration resulting from the said show-cause notice also cannot be sustained. 6 For the reasons recorded above, the writ petition succeeds and is allowed....." (emphasis added)" 4.4) Relying upon the said judgment, it was submitted that the impugned notice which do not disclose the allegations against the recipient of the notice and which fails to mention the authority under which the hearing is to be held, cannot be sustained in law and the same is required to be quashed and set aside. 4.5) In support of his submission that no documentary material relying upon which the concerned officer issued the showcause notice was provided along with the show-cause notice, reliance was placed on the decision in case of I.E. Vittal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viso to Section 29(2) of the GGST Act, 2017 the proper officer is bound to give an opportunity of hearing before proceeding ahead and such opportunity of hearing has to be fair and effective and not merely an empty formality, reliance was placed on the decision of Calcutta High Court in case of Commissioner Of Income-Tax v. Panna Devi Saraogl, reported in 1970 78 ITR 728 Cal, wherein it is held as under: "29. It is this opportunity of being heard which introduces the principle of natural justice. The opportunity, no doubt, must be reasonable and effective opportunity. It should not be a mere paper opportunity or any illusory opportunity." (emphasis added). 4.8) It was therefore, submitted that relying upon such legally defective and faulty notice, the department has suspended registration of the petitioner, which in turn has the effect of depriving the petitioner of opportunity to do business and therefore, the impugned notice may be quashed and set aside. 5. On the other hand learned Assistant Government Pleader Mr. Chintan Dave submitted that the impugned notice is just and proper inasmuch as the department having found that the petitioner was not conducting any business from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 cause notice as well as the final order of cancellation of registration containing all 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvinced that the show cause notice itself cannot be sustained for the reasons already recorded above. Therefore, the cancellation of registration resulting from the said show-cause notice also cannot be sustained. 6 For the reasons recorded above, the writ petition succeeds and is allowed. The impugned show cause notice dated 20.07.2020 (Annexure-H) and the impugned cancellation order dated 30.07.2020 (Annexure-I) are hereby quashed. With respect to the other consequence that may follow, the parties would be at liberty to take appropriate steps. Mr. Bhatt made request that 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, I treveals 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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