9911796707
TMI Blog2024 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, it did not provide any specific reason as to the alleged fraud, wilful misstatement and it did not provide any clue as to the facts which were allegedly suppressed by the petitioner - Since specific ground for such proposed action was not provided and no further information was given to the petitioner, the order of cancellation of the petitioner's GST registration was set aside. This Court is of the opinion that interest of the petitioner can be sufficiently protected if a direction is issued to opposite party no.3 to provide all documents to the petitioner which have been referred to in the show cause notice, on the basis of which the show cause notice dated 22.03.2024 was issued to the petitioner, within ten days from today. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie which may have been considered for issuance of the show cause notice and for suspension of the registration. However, we find that in the last line of the show cause notice, it is mentioned - kindly refer the supportive documents attached for case specific details , we asked learned counsel as to where are these documents he submitted that petitioner has not received the same. 2. At this stage, learned counsel for the petitioner invited our attention to the petitioner's additional reply to the impugned show cause notice contained in Annexure No.9 to the writ petition to submit that it has been specifically mentioned therein that there is no mention in the show cause notice about what type of fraud, willful miss-statement or sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter being listed on several occasions thereafter, it could not be taken up on merits due to paucity of time. Today when the matter was taken up, learned counsel for opposite parties no.2 and 3 has placed before this Court a print out of snap shot taken from the portal of one Kishor Kumar Chauhan showing his designation as Superintendent and from the said print out, which is in the form of a single piece of paper, it is not evident as to what documents were uploaded on the website/portal. 5. Learned counsel for opposite parties no.2 and 3 has pointed out the remarks column of the page that has been provided to us that it has the description of Section 29(2)(e) registration obtained by means of fraud, wilful misstatement or suppression o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the opposite parties as to whether there is any provision in the Central Goods and Service Act and the Rules framed thereunder for proceeding against a person/registered trader if he misconducts himself and is guilty of fraudulent operations after his registration, which was initially obtained in accordance with the procedure prescribed in the statute. 8. There is no reply submitted by Sri Anindya Shastri, learned counsel for the opposite parties and he says that petitioner has only challenged the show cause notice issued under Section 29 of the Central Goods and Service Act. If there is sufficient material while issuing the show cause notice for suspending the registration of a trader, such suspension order can also be passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner has also reiterated that all supporting documents as mentioned in the last line of the show cause notice have not been provided to the petitioner. It has also been stated that petitioner was arrested on 02.02.2024, but has been released on bail only because the department could not conclude the enquiry and submit a complaint to the Magistrate concerned. It is his case that the department does not have any material against the petitioner. Had any material been gathered by the opposite parties during enquiry, they would have certainly been filed a complaint before the Magistrate within time. 12. Learned counsel for the petitioner has placed reliance upon a judgment rendered by the Delhi High Court on 12.09.2023 in Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the parties, this Court is of the opinion that interest of the petitioner can be sufficiently protected if a direction is issued to opposite party no.3 to provide all documents to the petitioner which have been referred to in the show cause notice, on the basis of which the show cause notice dated 22.03.2024 was issued to the petitioner, within ten days from today. The petitioner on receipt of such documents, shall submit his reply/additional reply within ten days thereafter. The competent authority shall take into account the reply of the petitioner and then pass a reasoned and speaking order within a period of two weeks from the date of submission of the additional reply by the petitioner. 16. Writ petition stands disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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