9911796707
TMI Blog2025 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Special Government Pleader for State Tax, appears for the respondents. 2. With the consent finally heard. 3. The singular ground of attack to impugned show cause notice for cancellation of registration dated 29.02.2024 is that the said notice only reproduces the statutory language of Section 29(2)(e) of Central Goods and Services Tax Act, 2017 (for short "the Act"), without disclosing the factual details on the strength of which alleged breach is committed by the petitioner. In other words, said impugned show cause notice is not a reasoned one and therefore, the petitioner is deprived to file effective reply. It is submitted that the point is squarely covered by recent order of this Court passed in W.P.No.20080 of 2024. 4. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uppression of facts was drawn is totally absent in the show cause notice. The show cause notice, in our considered opinion, should spell out the factual backdrop of breach, on the strength of which the department has rejected and concluded that Section 29 (2) (e) of the Act, can be invoked. If minimum factual backdrop and nature of breach is not mentioned with accuracy and precision, the petitioner was not in a position to file reply. 10. The Apex Court expressed the need of issuance of such notice in Canara Bank vs. Debasis Das [2003] 4 SCC 557, at para No.15, which reads as under: "15. ...Notice is the first limb of this principle. It must be precise and unambiguous. It should apprise the party determinatively of the case he has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed proceedings and order therein because the reasons were not mentioned while initiating proceedings against the petitioners therein. 13. Needless to mention that the show cause notice dated 09.11.2023 became the foundation for issuance of orders dated 29.11.2023 and 23.02.2024, since the foundation cannot sustain judicial scrutiny, the entire edifice of orders passed thereupon are liable to be jettisoned". (Emphasis Supplied) 8. Since the show-cause notice and suspension of registration is founded upon a cryptic notice dated 29.02.2024, both are set aside. On regular basis, we are painfully noticing this kind of notices, whereby, without assigning adequate reasons, the business of taxpayer is suddenly suspended. In absence of basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssential details. 8. Resultantly, the impugned show cause notice dated 24.05.2024 is set aside. Liberty is reserved to the respondents to proceed against the petitioner in accordance with law. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, assured the Court that this order will be brought to the notice of the concerned authorities and he will appraise them to eschew the practice of issuing such cryptic notice. 9. Accordingly, this Writ Petition is allowed. No costs." 6. In view of aforesaid order of this Court, the impugned show cause notice dated 29.02.2024 cannot sustain judicial scrutiny. Resultantly, the impugned show cause notice dated 29.02.2024 is set aside. Liberty is reserved to the respondents to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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