9911796707
TMI Blog2024 (8) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... hours of time, which apparently compels this Court to reach to the conclusion that there has been violation of principles of natural of justice. Firstly, for not giving reasonable time for the petitioner to respond to the show cause notice and secondly, the reply which the petitioner had submitted not having been considered or appreciated while passing the impugned order on 16-11-2023. The impugned order is quashed - petition allowed. - SRI. P. SAM KOSHY AND SRI. N. TUKARAMJI, JJ. For the Petitioner : Sri. Shaik Jeelani Basha REP, Sri Venkatram Reddy Mantur For the Respondent Nos. 1 to 3: Sri Bhaskar Reddy, AGP For Commercial Tax For the Respondent No. 4 : Sri Gadi Praveen Kumar, Dy. Solicitor General of India ORDER Heard Mr. Shaik Jeelan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally holding that there was no reply submitted by the petitioner to the show cause notice issued by the Department and in the process, the respondents have issued the order of cancellation of the registration of GST with effect from 18-4-2023. 5. Learned Counsel for the petitioner further submits that the impugned order is bad. Firstly, for the reason that the subsequent show cause notice which was issued on 26-10-2023, does not disclose the reasons which necessitated the issuance of the show cause notice after dropping of the earlier notice vide order dated 26-10-2023 passed on the very same day. It was secondly contended that though the show cause notice dated 26-10-2023 has been issued calling for the reply within seven (7) days, but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth do not disclose either these facts giving justification of dropping of the proceedings. Moreover, the subsequent show cause notice though mentions that seven days time is granted, but the petitioner was directed to appear before the respondent authorities within less than 24 hours of time, which apparently compels this Court to reach to the conclusion that there has been violation of principles of natural of justice. Firstly, for not giving reasonable time for the petitioner to respond to the show cause notice and secondly, the reply which the petitioner had submitted not having been considered or appreciated while passing the impugned order on 16-11-2023. For both the reasons, we are inclined to allow the writ petition and set aside/qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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