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TMI Blog2024 (9) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... c reasons available in the show-cause notice, the party aggrieved by it cannot even prefer an effective representation. It is wondered how in such an insensitive and mechanical manner, the registrations are being suspended by issuing defective show-cause notices. Such orders certainly have an adverse impact on the livelihood of taxpayer and hits Article 21 of the Constitution. Learned counsel for the petitioner insisted for imposition of costs. Faced with this, Sri P.Sri Harsha, learned Assistant Government Pleader, submits that he will appraise the authorities about observation of this Court so that henceforth such mistakes do not occur - costs not imposed. The impugned show-cause notice dated 29.02.2024 and the order suspending the regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower and highhandedness. He placed reliance on a recent order of this Court reported in T S R Exports v. Superintendent, GST [2024] 162 taxmann.com 415 (Telangana) and prayed for imposition of cost. 5. Sri P. Sri Harsha, learned Assistant Government Pleader, after obtaining instructions fairly submitted that show-cause notice is indeed cryptic and does not contain necessary details. 6. The singular reason assigned in the impugned notice dated 29.02.2024 reads asunder: 1. Section 29(2)(e)-registration obtained by means of fraud, willful misrepresentation or suppression of facts . Apart from this bald statement, there exists nothing in the show cause notice which can throw light as to what is the nature of fraud or willful misrepresentation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case before any adverse order is passed against him. This is one of the most important principles of natural justice. It is after all an approved rule of fair play. The concept has gained significance and shades with time 11. In the Rajesh Kumar vs. CIT [2006] 157 Taxman 168/287 ITR 91/[2007] 2 SCC 181, the Apex Court at para No.61, held as under: 61. ...The notice issued may only contain briefly the issues which the assessing officer thinks to be necessary. The reasons assigned therefor need not be detailed ones. But, that would not mean that the principles of justice are not required to be complied with . Only because certain consequences would ensue if the principles of natural justice are required to be complied with, the same by its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the livelihood of taxpayer and hits Article 21 of the Constitution. The authorities must remind themselves that the words LIFE and FILE contain same letters. Every file has a nexus with somebody s life or liberty. Thus, the authorities should sensitize themselves and should not pass order/notice in the mechanical manner it is passed in the present case. We hope and trust that, henceforth, the authorities will take care of this aspect. Learned counsel for the petitioner insisted for imposition of costs. Faced with this, Sri P.Sri Harsha, learned Assistant Government Pleader, submits that he will appraise the authorities about observation of this Court so that henceforth such mistakes do not occur. In view of this assurance, in the instan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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