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TMI Blog2024 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... PPLICATION NO. 17987 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 20363 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 21284 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 1047 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 1349 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 15894 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20545 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 23549 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 11160 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 18358 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 398 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 975 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 1108 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 14877 of 2023 Appearance: For the Petitioner(s) No. 1 : Ashva Legal Advisors LLP(13473) For the Petitioner(s) No. 1 : Mr. Avinash Poddar(9761) For the Petitioner(s) No. 1 : Ms Anchal A Poddar(13386) For the Respondent(s) No. 3 : Advance Copy Served to Government Pleader/PP. For the Respondent(s) No. 3,4,6 : Government Pleader For the Respondent(s) No. 2,5,7 : Mr Siddharth H Dave(5306) For the Respondent(s) No. 1 : Notice Served By DS ORAL ORDER (PER : HONOURABLE MR. JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en it owes a duty to first bring it to the notice of the dealer so that if the dealer has anything to say in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, it may be looked into. 18.3 The aforesaid may appear to be very trivial issues but, it assumes importance in reducing the unnecessary litigation. Our concern is that on account of procedural lapses, the High Court should not be flooded with writ applications. The procedural aspects should be looked into by the authority concerned very scrupulously and diligently. Why unnecessarily give any dealer a chance to make a complaint before this Court when it could have been easily avoided by the department. 19. In the result, all the writ applications deserve to be allowed solely on the ground of violation of principles of natural justice and, accordingly, the writ applications are allowed. We quash and set aside the respective show cause notices of all the writ applications, seeking cancellation of registration as well as the consequential respective impugned orders cancelling registration wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned advocates for the respondents and in turn with above officers who are present in the Court, learned advocate Mr. Siddharth Dave appearing for CGST Department and learned AGP Mr. Chintan Dave, SGST Department of the State submitted that the respondent authorities shall take appropriate action to implement the Page decision of the Aggarwal Dyeing & Printing vs. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.) in letter and spirit and also under instructions have submitted that a detailed affidavit-in-reply shall be filed stating the appropriate action to be taken with regard to all the pending matters pertaining to the issuance of notice without reasons or passing of orders without notice for cancellation of registration of the assessee. It was further submitted by learned advocates upon instructions that necessary instructions are already issued on 01.04.2023 to the officers of the department to implement the decision of the Aggarwal Dyeing & Printing (supra). It was therefore prayed that two weeks' time may be granted to the respondents to take appropriate action in the matter and to file affidavit placing on record the details of the actions which may be take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity to the dealer. Copy of the SOP dated 01.04.2023 is annexed hereto and marked as ANNEXURE-R2. 5. It is further submitted before this Hon'ble Court that on 12.01.2024. the Chief Commissioner of State Tax was called in person by this Hon'ble Court. Thereafter, on 12.01.2024 the Chief Commissioner of State Tax has convened a meeting through video conferencing with all the senior officers across the State. In the said meeting all the Officers were directed that appropriate clarification shall be called for from the Officers who have not followed the dictum of this Hon'ble Court in case of M/s Aggarwal Dyeing (Supra). The Officers were also cautioned that appropriate disciplinary proceedings may be initiated against them if henceforth the directions issued by this Hon'ble Court are not complied in latter and spirit. The Officers were also informed that henceforth the show cause notice issued through the portal shall mention "Detailed Show Cause Notice attached herewith and served by RPAD in physical form also". Copy of the minutes dated 12.01.2024 and the instructions dated 18.01.2024 issued in this regard is annexed hereto and marked as ANNEXURE-R3 (COLLY.). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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