9911796707
TMI Blog2025 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to file an effective reply to the show cause notice.' The impugned order set aside - petition disposed off. - THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO FOR THE PETITIONER: SRI VIJAY KUMAR PANUGANTI FOR THE RESPONDENTS: SRI P. SRI HARSHA, ASST. GP REP. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX ORDER (per Hon ble SP,J) Sri Vijay Kumar Panugnati, learned counsel, appears for the petitioner and Sri P.Sri Harsha, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned 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 cancellati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the nature of fraud or willful misrepresentation or suppression of fact by the petitioner. Thus, show cause notice is cryptic and an example of non application of mind. In absence of factual basis and necessary details, notice becomes vulnerable. 7. This Court, recently, considered this aspect in T S R Exports (supra) and held as under: 9. We find subsistence in the argument of the learned counsel for the petitioner that the factual backdrop or the reason on the strength of which, conclusion of fraud or misstatement or suppression 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 reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice are required to be complied with, the same by itself would not mean that the court would not insist on complying with the fundamental principles of law... 12. This Court in Sri Avanthika Sai Venkata vs. Deputy State Tax Officer [2024] 159 taxmann.com 235/83 GSTL 311 (Telangana)/[W.P.No.1596 of 2024, dated 23-1-2024] and S.B. Traders vs. The Superintendent [2022] 145 taxmann.com 556/[2023] 96 GST 13/69GSTL 175 (Telangana)/[W.P.Nos.39498 and 39502 of 2022, dated 28-10-2022], interfered with the impugned 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 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not occur. In view of this assurance, in the instant case, we are not imposing any costs on the respondents. 7. In view of aforesaid, the aforesaid impugned show cause notice is liable to be interfered with because it does not disclose minimum/elementary factual details on the basis of which power under Section 29 of the Act is invoked. Mere reproduction of offending clause or enabling provision cannot be a reason to give stamp of approval to a show cause notice which lacks minimum essential 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 Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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