TaxTMI 
TaxTMI 
2022 (5) TMI 124
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....nts have approach this Court being aggrieved by the illegal action of respondent State Tax Officer seeking cancellation of registration under the Gujarat Goods and Service Tax Act, 2017 ( In short, "the GGST Act, 2017"). 2. For the sake of convenience, the Special Civil Application No.5480 of 2021 is treated as the lead matter. 3. By this writ-application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(a) To issue a writ in the nature of certiorari and or any iother appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show cause notice dated 01.11.2021 and after perusing the same be pleased to quashed and set aside show cause notice d....
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....istant Commissioner, to initiate proceedings for cancellation of registration. 4.4 It is the case of the writ applicant that though, the show cause notice called upon the writ applicant "to appear for personal hearing on the appointed date and time" failing which, the case was to be decided ex-parte on the basis of available record on merits, the said show cause notice was bereft of any material particulars and the same does even stipulated any next date of hearing for personal hearing. 4.5 It is the case of the writ applicant that in absence of proper intimation by the respondent authority, the writ applicant on his own appeared before the concerned Officer thereby drawing attention about the objections raised by the writ applicant. Howe....
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.... show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non-speaking order. It cannot be disputed that with cancellation of registration, the dealer is liable to both civil and penal consequences. To say the least, the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is non-speaking but cryptic in nature and the reason of cancellation not decipherable there from. In such circumstances, the Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. We therefore, quash and set aside the show cause notice dated 01.11.2021 as ....