9911796707
TMI Blog2024 (9) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 may be passed, the authority concerned shall issue an appropriate show cause notice containing all the necessary details and information in a physical form and forward the same to the dealer by RPAD. In the same manner, when it comes to passing the final order, the same shall also be passed in a physical form containing all the necessary information and particulars and shall be forwarded to the dealer by RPAD.' The aforesaid judgement was rendered in the year 2022. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring as well as such order was passed without assigning any reason for cancellation of the registration of the petitioner. [4] The Coordinate Bench of this Court in case of M/s. Aggrawal Dyeing Printing vs. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.) has issued the guidelines to the respondent-authorities as under: 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 may be passed, the authority concerned shall issue an appropriate show cause notice contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sily 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 resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed earlier and if the petitioner requests for the same, the respondent-authorities shall again provide a copy of the reasons for cancellation of the registration upon such request. (iii) The petitioner shall file written reply upon receipt of the detail 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 petitioners within a period of four weeks from the date of personal hearing. (v) The aforesaid timeline shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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