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TMI Blog2025 (3) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... lay, namely, the medical issues, are taken into consideration. In Aggarwal Dyeing and Printing Vs. State of Gujarat [2022 (4) TMI 864 - GUJARAT HIGH COURT], this Court had held that '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.' The impugned order dated 14.11.2023 passed by the Appellate Authority is quashed and set aside and the matter is remanded back to the Assessing Officer at the show cause notice stage to enable the respondent-authorities to pass a fresh order in accordance with law after conducting a fresh adjudication, by prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e no. ZA240323015537V. B. That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropriate writ, direction or order, thereby quashing and setting aside the order dated 03.04.2023 (Annexure-"B") passed by Respondent No.3 cancelling the registration of the Petitioner, with all consequential reliefs including restoration of the Registration in favour of the Petitioner; C. Any other further relief that may be deemed fit in the facts and circumstances of the case may also please be granted. 4. The brief facts of the case are as follows: 4.1 The Petitioner is engaged in the business of supplying service of other professional, technical, and business service in fire safety instruments installation. The Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of the petitioner's registration, that the same is passed on the following premise:- "This has reference to your reply dated 02/04/2023 in response to the notice to show cause dated 02/03/2023 whereas the undersigned has examined your and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. Nobody appeared for personal hearing on the scheduled date and time. Failure to furnish returns for continuous period of six months. Hence, registration is hereby cancelled." 7.2 Thus, it will be seen that there are no reasons whatsoever except the exact reason in the show cause notice dated 02.03.2023 which reads as under:- "Whereas on the basis of inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on some inspection report or spot visit report etc. If the authority wants to rely upon any particular piece of evidence then it owes a duty to first bring it to the notice of the dealer so that if the dealer has anything to say in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, it may 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners request for the same, the respondent-authorities shall again provide a copy of the reasons for cancellation of the registration upon such request within the aforesaid period. (iii) .... (iv) .... (v) .... 11. In view of the above, these petitions are partly allowed by quashing and setting aside the impugned order passed by the Appellate Authority and remanding the matters back to the Assessing Officer at show-cause notice stage and the registration number of the petitioners shall remain suspended till such show-cause notices are disposed of as per the directions given above. 7.7 This Court finds that the aforesaid decision of Shree Ganesh (Supra) is squarely applicable to the facts of the present case. 8. In s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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