9911796707
TMI Blog2024 (8) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of cancellation. The contention of the respondents that there are certain restrictions on what can be placed in these documents cannot in any manner protect such orders when there is a violation of principles of natural justice. It is, at best, a case of self-inflicted injury. The fact that the specific allegation in regard to the signatures that are said to be appended by Sri B. Obulesh and Sri Munendra, has not been denied by the respondents is sufficient to hold that the said allegation is correct. Even otherwise, it is a very roundabout way of denying allegations by stating that the said allegations could have been placed before the 1st respondent. In these circumstances, this Court finds that the entire process of issuing sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as to why the registration of the petitioner is being cancelled. (b). The petitioner had sought time, by his letter dated 17.10.2023, to reply to the show-cause notice. However, the 1st respondent, without indicating whether time is being given or not, has chosen to pass an order on 27.10.2023 and the same is violative of principles of natural justice. (c). A mahazar was uploaded in the portal along with the show-cause notice. This mahazar stated that the 1st respondent along with other C.G.S.T. Officials had visited the address given by the petitioner as his place of business and it was found that no business was being carried on by the petitioner in that address. The mahazar is said to be witnessed by two (02) persons namely Sri B. Obul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner clearly had an idea of the ground on which cancellation of the registration was sought. It is not the case of the petitioner, that he had not seen the mahazar and could not reply. He was given an adequate opportunity to answer the show-cause notice. As he did not avail of this opportunity, he cannot complain of any violation of principles of natural justice. 8. A perusal of the show-cause notice and the order of termination of cancellation of registration placed before us do not show any reasons either in the show-cause notice or in the order of cancellation. The contention of the respondents that there are certain restrictions on what can be placed in these documents cannot in any manner protect such orders when there is a v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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