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TMI Blog2024 (2) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... how-cause notice stage and the registration number of the petitioners shall remain suspended till such show-cause notices are disposed of - petition allowed in part and part matter on remand. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Aaditya D Bhatt(8580). For the Respondent(s) No. 2 : None For the Respondent(s) No. 1,3 : Mr Utkarsh R Sharma(6157). For the Respondent(s) No. 2 : Served By Rpad (N). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. M.R. Bhatt, learned advocates Mr. Avinash Poddar, Mr. Vijay Patel, Ms. Manvi Damle for Nanavati . Co., Mr. Deepak N. Khanchandani, Mr. Varis V. Isani, Mr. Aaditya D. Bhatt, Mr. Chetan K. Pandya, Mr. Shubham Jhajharia, Mr. Hasit Dave, Mr. Hiren Trivedi, Mr. Bhavesh J. Patel, Mr. Nirav P. Shah, Mr. Param V. Shah, Mr. Ashutosh Dave, Mr. Jyotindrasinh J. Vala, Mr. Prithu Parimal, Mr .Shrey H. Dave and Ms. Vaibhavi Parikh for the petitioners and learned Assistant Government Pleader Mr. Raj Tanna, learned Senior Standing Counsels Mr. Siddharth H. Dave and Ms. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 with liberty to the respondent No. 2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. It is needless to mention that it shall be open for the writ applicants to respond to such notices by filing objections / reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 taken within next two weeks for resolution of such issues which are raised before this Court for issuance of the cryptic notice and order for cancellation of registration in defiance of the directions issued by this Court in case of Aggarwal Dyeing Printing (supra) on 24.02.2022. 4. At this stage, learned advocate Mr. Poddar submitted that there are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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.). 6. It is further submitted before this Hon'ble Court that the respondent authorities had called for the details of the show cause notices issued without providing relevant information and the orders passed based on such show cause notices from the offices across the State. Till date 16 (Sixteen) such cases have come to notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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