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TMI Blog2024 (7) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... medabad and the order dated 11.3.2020 passed by the Superintendent, Ghatak 16 under Section 29 (2) of the Central Goods and Service Tax Act, 2017 (for short 'the Act'), whereby the registration of the petitioner has been cancelled. 2. Brief facts of the case can be stated as under : 2.1 The petitioner is a tour operator and was registered as per the provisions of Section 12 of the Act. The petitioner was granted registration effective from 2.1.2018. 2.2 It is the case of the petitioner that initially, the petitioner has not hired any consultant and thus, the returns could not be filed from January, 2018 onwards. 2.3 A show cause notice dated 12.2.2020 under Rule 22 read with Section 29 (2) (c) of the Act was issued to the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .6 However, the respondent No. 2 vide order dated 25.1.2024 rejected the Appeal on the ground of limitation and thereby, confirmed the order impugned therein. 2.7 Being aggrieved and feeling dissatisfied by aforesaid, the petitioner has approached this Court by way of this petition under Article 226 of the Constitution of India, seeking following reliefs : "A. Your Lordships may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside order passed by the appellate authority dated 25.1.2024 (at Annexure-F) as well as order dated 11.3.2020 (at Annexure-C) cancelling the registration certificate of the petitioner as well as show cause notice dated 12.2.2020 (at A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful purpose would be served by keeping the petitioner out of the goods and service tax regime. Hence, a request was made to this Court to quash and set aside the impugned orders. (iii) To substantiate the aforesaid submissions, learned advocate for the petitioner has placed heavy reliance on the decision of the Coordinate Bench of this Court in the case of M/s. Aggrawal Dyeing & Printing v. State of Gujarat, reported in (2022) 137 Taxmann.com 332 (Guj.). Relying upon the aforesaid decision, a contention was raised that the show cause notice as well as the order, if any, passed thereon, should be with reasons. However, in the instant case, the impugned order cancelling the registration is one-line order and thereby, same is cryptic in nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the petitioner dated 11.3.2020 is itself passed without assigning any reasons whatsoever in nature. The said order, in our considered opinion, cannot be said to be as per well settled law with regard to the reasons. Our view is fortified by the decision of the Coordinate Bench of this Court in the case of M/s. Aggrawal Dyeing & Printing (supra). Relevant observations of the said decision are reproduced below : "18. Our final conclusion are as under: 18.1. Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause notice as well as in the final order of cancellation of registration that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssarily 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 speaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation of the registration upon such request within the aforesaid period. (iii) The petitioner shall file written reply upon receipt of the detailed reasons for issuance of the show-cause notice for cancellation of registration within a period of two weeks from the date of receipt of the reasons. (iv) After receipt of the reply from the petitioner, the respondent authorities shall pass appropriate order in accordance with law after providing opportunity of personal hearing to the petitioner and after considering the reply of the petitioner within a period of four weeks from the date of personal hearing. (v) The aforesaid timeline shall be followed by both the sides. The petitioner shall also co-operate with the respondent -au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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