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TMI Blog2024 (11) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Therefore, the impugned order passed by the appellate authority as well as order of cancellation of registration are required to be quashed and set aside and accordingly, the matter is remanded back to the Assessing Officer at show cause notice stage. The petition is partly allowed by quashing and setting aside the impugned orders passed by the appellate authority as well as order of cancellation of registration and the matter is remanded back to the respondent authority at the show cause notice stage. However, registration of the petitioner shall remain suspended till the show cause notice is disposed of as per the directions given by the Court. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Appearance: For the Petitioner(s) No. 1: Mr. Apurva N Mehta (7202). For the Respondent(s) No. 1,2,3: Mr Chintan Dave, AGP. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Apurva Mehta for the petitioner and learned Assistant Government Pleader Mr. Chintan Dave for the respondent State. 2. By this petition, the petitioner has prayed for the following reliefs: (A) YOUR LORDSHIPS may be pleased to admit and allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly responded by the petitioner. The Respondent No. 2, vide order dated 30.11.2021, rejected the application for cancellation of registration on the ground Documents Uploaded Are Having Significant Discrepancies, Hence Application Deserves To Be Rejected. 6. Thereafter on 30.11.2021 the petitioner was issued an online show cause notice by the respondent No. 2 calling upon to reply as to why the registration should not be cancelled. The petitioner was also given time to respond to the show cause notice within seven working days. However, date of personal hearing was fixed within three days on 03.12.2021. The registration of the petitioner was also suspended w.e.f. 30.11.2021. 7. It is the case of the petitioner that the petitioner, being not aware about the aforesaid online show cause notice dated 30.11.2021, failed to file its reply within the prescribed time limit. Respondent No. 2 thereafter cancelled the registration of the petitioner with retrospective effect from 24.05.2021 vide an online order dated 14.12.2021. It is the case of the petitioner that respondent No. 2 also raised additional dues in the aforesaid order without following the statutory procedure and without putting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 12.09.2023 for his response. The petitioner responded to the same vide letter dated 10.10.2023 addressing all the issues raised by the respondent No. 2. 12. Respondent No. 3, rejected the appeal of the petitioner vide the impugned order dated 25.10.2023. 13. Being aggrieved by the impugned order dated 25.10.2023 passed by respondent no.3 Deputy State Tax Commissioner (Appeals) rejecting the First Appeal of the petitioner and order dated 14.12.2021 passed by respondent no. 2-Assistant Commissioner, Ghatak, Morbi cancelling the registration of the petitioner and the order dated 24.05.2023 and order dated 01.07.2023 passed by respondent no. 2 rejecting the application seeking revocation of cancellation of registration, the petitioner has preferred this petition. 14. Respondent no.3 rejected the appeal filed by the petitioner against the order of revocation of cancellation order on the ground that the application of revocation made by the petitioner was not within the extended period as per Notification No. 03/2023 dated 31.03.2023 as the case of the petitioner was not falling within clause (b) and clause (c) of section 29 of the Gujarat Goods and Service Tax Act, 2017 (For short t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be looked into. 18.3 The aforesaid may appear to be very trivial issues but, it assumes importance in reducing the unnecessary litigation. Our concern is that on account of procedural lapses, the High Court should not be flooded with writ applications. The procedural aspects should be looked into by the authority concerned very scrupulously and deligently. Why unnecessarily give any dealer a chance to make a complaint before this Court when it could have been easily 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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