9911796707
TMI Blog2024 (7) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities shall adhere to the aforesaid directions issued by this Court in the year 2022 and no further show-cuase notices without any detailed reasons would be issued henceforth or any order of cancellation of registration shall be passed without assiging the detailed reasons by the respondent authorities, failing which, this Court shall be complelled to pass appropriate orders for cost against the Officers who would pass the orders in breach of the principles of natural justice though brought to their notice by the highest Authority of the Department by the aforesaid Standard Operating Procedures circulated to all the Officers of the respondent Departments. Petition disposed off. - MR. BHARGAV D. KARIA AND MR. NIRAL R. MEHTA, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dik Vora, learned advocate Mr. M.G.Nanavati and learned advocate Mr. Hiren J. Trivedi for the petitioner of the respective petitions, learned advocate Mr. Siddharth H. Dave for respondent Nos. 2, 5 and 7 and learned Assistant Government Pleader Mr. Chintan Dave for respondent No.3-State and learned advocate Ms. Hetvi Sancheti for respondent No.3 in Special Civil Application No. 11301/2023. 2. Pursuant to the oral request made yesterday, Chief Commissioner, Shri Samir Vakil, Joint Commissioner Shri M.D.Patel (Court Branch), Joint Commissioner Shri S.S.Zala (Administrative Branch), Principal Chief Commissioner (CGST) Smt. B.V.Siva Naga Kumari and Principal Commissioner, (CGST), Bhavnagar Shri Sukhjit Kumar are present before this Court. 3. Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his stage, learned advocate Mr. Poddar submitted that there are other issues in the matter pertaining to the issuance of the advisories to the supplier of the petitioner and prays for time to place on record the relevant document. 5. Learned advocate the respondents are directed to provide list of all the similar matters so that such matters can be listed on the next date of hearing. Registry to list all the matters of the list to be provided by the learned advocate on the next date of hearing. Stand over to 1st February, 2024. 4. Pursuant to the aforesaid order, the respondent-State Tax Officer has filed affidavit-in-reply stating as under: 3 It is most respectfully submitted before this Hon'ble Court that pursuant to the directions is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for the petitioners have also assured this Court that they will co-operate with the respondent authorities in compliance of the aforesaid timeline for disposal of the detailed show-cause notices to be issued by the respondent authorities. 7. Considering the above submissions, it appears that the respondent authorities have now come forward before this Court to comply with the directions issued by this Court in case of Aggrawal Dyeing Printing(supra). 8. It goes without saying that the approch of the respondent authorities is appreciable so as to comply with the principles of natural justice by giving an opportunity to the assessees before cancellation of the registration number so as to avoid unnecessary litigation before this Court. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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