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TMI Blog2024 (10) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the business of taxpayer is suddenly suspended. In absence of basic reasons available in the show-cause notice, the party aggrieved by it cannot even prefer an effective representation - 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. The impugned show-cause notice dated 27.01.2024 and the order suspending the registration are set aside. Liberty is reserved to the respondents to proceed against the petitioner in accordance with law - Petition allowed. - HONOURABLE SRI JUSTICE SUJOY PAUL AND HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO For the Petitioner : Sri V. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 T. Chaitanya Kiran, learned Assistant Government Pleader, after obtaining instructions, fairly submitted that the impugned show-cause notice is, indeed, cryptic and does not contain necessary details. 6. The singular reason assigned in the impugned show cause notice dated 27.01.2024 reads as under: 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 impugned show cause notice which can throw light as to what is the nature of fraud or willful misrepresentation or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of the 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e an adverse impact 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. 9. Learned counsel for the petitioner insisted for imposition of costs. Faced with this, Sri T. Chaitanya Kiran, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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