2022 (12) TMI 517

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.... of such show cause notice. 2. The prayers sought for are as follows : 8 (A) The Honourable Court pleased to issue appropriate writ/order or direction quashing and setting aside the impugned show cause notice dated 24.2.2022 (Annexure A) to this petition and /or; (B) Pending admission and final disposal of this petition the Honourable Court may be pleased to direct the respondent authorities to grant stay in impugned show cause notice and order of suspension of registration dated 24.2.2022 (Annexure A) to this petition and also direct the authorities in the meanwhile to permit the petitioner to use GST number 24 AFAPA9339M1ZE for his business purpose and /or; (C) Exparte ad-interim relief in terms of para (B) above may be granted i....

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....it for the year 2018-19 till 2021-22. 5. It is the case of the respondent that he has availed the Input Tax Credit, allegedly from the bogus traders, whose registration has been cancelled ab initio. 6. We have heard the learned advocate Mr. Chirag Prajapati for the petitioner and learned AGP Priyank Lodha. Learned advocate Mr. Prajapati has argued extensively and also has tendered our attention to the written submission of 8.3.2022, which has raised the issue of Jurisdiction, Constitutionality and the violation of principle of natural justice etc. He however, has added in the very breath that he is ready to contest the matter once an opportunity is given after the notice in detail is issued to the petitioner. He has relied on the decision....

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....n II. However, there appears to be no decision thereafter as there is no personal presence of the petitioner before the authority concerned. 11. It would be apt to refer to the decision of Aggrawal Dyeing at this stage and some of the findings given by the Court : "18. Our final conclusion are as under: 18.1. Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause notice as well as in the final order of cancellation of registration that may be passed, the authority concerned shall issue an appropriate show cause notice containing all the necessary details and information in a physical form....