Court quashes dealer registration cancellation for lack of evidence and improper service.

The Court quashed the cancellation of dealer registration under the U.P. G.S.T. Act due to violations of natural justice. The cancellation was solely based on prima facie opinion without conclusive evidence, and the notice was improperly served via affixation without proving the impracticability of other methods. The Court found the cancellation order illegal and granted the petitioner's writ petition, allowing the respondent to issue a fresh order in compliance with legal requirements.

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Issues:
Challenge to cancellation of dealer registration under U.P. G.S.T. Act based on violation of principles of natural justice and lack of proper service of show-cause notice.

Analysis:
The petitioner invoked writ jurisdiction under Article 226 to challenge the order cancelling registration. The main argument was the violation of natural justice due to improper service of the show-cause notice. The notice was allegedly sent to the petitioner's email address, but no evidence supported this claim. The Assistant Commissioner canceled registration based on prima facie satisfaction without conclusive evidence of the business closure.

The Act requires notice service as per Section 169, through direct delivery, registered post, email, or affixation as a last resort. The Assistant Commissioner directly resorted to affixation without proving the impracticability of other methods. Lack of details on the affixation process and the messenger's identity further weakened the service claim. The petitioner denied receiving any email notice, supported by email inbox evidence.

The judgment found the cancellation order solely based on prima facie opinion, lacking disclosed supporting material. The Assistant Commissioner needed a definite opinion on business closure before such action. The Special Counsel's argument for appeal as a remedy was rejected, considering the petition's merit hearing stage and the severe violation of natural justice.

Despite the appeal remedy, the Court quashed the cancellation order due to clear violations of natural justice norms. The order was deemed illegal, justifying the Court's intervention despite the availability of an alternate remedy. The judgment allowed the writ petition without costs, granting the respondent the opportunity to issue a fresh order complying with legal requirements.

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