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TMI Blog2025 (3) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal authorities have recorded their conclusion that the petitioner has breached certain Rules mentioned hereinabove. On what basis and on what factual details such violation has taken place is not spelled out. Thus, the impugned show cause notice which became foundation of issuance of impugned final order is bad in law. Since the foundation i.e., impugned show cause notice is cryptic and bad in law, the edifies standing of said cryptic notice by impugned final order also cannot sustain judicial scrutiny.
The impugned show cause notice dated 01.11.2024 and consequential final order dated 16.01.2025 are set aside - petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... om declared place of business 4. Section 29(e)-registration obtained by means of fraud, willful misstatement or suppression of facts. 5. It is submitted that the aforesaid averments/contents are only alleged violation of Rules but does not contain any factual details or reasons therefor. This Court in W.P.No.20080 of 2024 has disapproved such notice and set aside the same. For the same reason, interference may be made. 6. The prayer is opposed by learned counsel for the respondents and it is submitted that the petitioner filed reply to the impugned show cause notice and thereafter, impugned final order was passed which is in accordance with law. 7. We have heard learned counsel for the parties at length. 8. The reproduced portion of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his bald statement, there exists nothing in the show cause notice which can throw light as to what 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 conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice 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 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 pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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