TaxTMI 
TaxTMI 
2022 (12) TMI 854
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....tangible goods and service, as also supplies manpower and transportation services. It had more than 1200 employees in different projects and held GST registration. 2. Respondent No.2 is the officer of respondent No.1 exercising powers and discharging duties conferred upon them under the erstwhile Central Excise Act, 1944 and the Rules made thereunder. Respondent No.3 is the first Appellate Authority which passed the order on the appeal filed by the petitioner. 3. The petitioner has averred that it was adversely impacted due to Covid-19 and the business was seriously affected. One of the partners and the father of the surviving partner passed away in 2017. The family dispute erupted and the surviving partner had to pay Rs.8 crores to other family members and the said payment was made from 2019 to August, 2022. 4. Yet another reason for the serious financial crunch according to the petitioner was entire business plans of the firms and funds being disturbed by this and therefore it could not fulfill the obligation to discharge tax liabilities on time. 5. On 15.11.2021, the petitioner received a show cause notice with reference No. ZA2411210462644 issued by respondent No.4 ....
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.... Petitioner's GST registration vide Order-in-Original No. ZA241221035883T dated 09.12.2021; (D) Pass ad-interim orders in terms of Paragraphs 6B & 11C; (E) Pass any other orders deemed appropriate in the interests of justice." 10. The Court on 24.11.2022 issued notice by following order: "1. This Court on 17.11.2022 while issuing notice passed the following order. "Learned advocate Mr.Dhaval Shah assisted by learned advocate Mr.Arjun Joshi for the petitioner has relied upon the decision dated 24/02/2022 rendered by this Court in the case of Aggarwal Dyeing and Printing Works V/s. State of Gujarat & 2 others reported in 2022(4) TMI 864, wherein, liberty is reserved to the respondent to issue fresh notice with particulars of reasons and provide opportunity of hearing to all the respective parties and pass the order on merits. Request is made to show indulgence considering the said order. We have heard learned advocate Mr. Dhaval Shah for the petitioner. Notice for final disposal, returnable on 24/11/2022. On the returnable date, let the instructions or affidavit-in-reply made available to the court. Direct service is permitted for r....
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....ncluding the payment for the period February 2021 and March 2021 amounts to Rs.30,51,542/- which was paid by third party and not by the petitioner. The leviable interest is pending and the petitioner claimed out of the total sum of Rs.5,24,47,777/- paid as contended in the para in relation to the cancellation of registration is not correct as that was the liability for the previous period and the payment for the relevant period was only Rs.30,51,542/-. It is further the say of the respondent that the facts of the present case are not disputed, however, the petitioner has not chosen to give an explanation for not filing the GSTR-3B returns, he has no right to challenge the order passed by respondent No.4 on 9.12.2021 at a belated stage on 22.7.2022. It is a consistent stand that also further shows the laxity and no equity has accrued in favour of the petitioner. After following the due procedure, the show cause notice has been issued and the cancellation order under Section 30 of the CGST Act, 2017 is justifiable. 12. We have extensively heard learned advocates on both the sides. Details of their submissions are not necessary to be dilated as the only point which this Court needs....
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....h regard to the demand raised by the State in wake of the failure on the part of the petitioner concerned to file the GSTR-3B. This cryptic order has been frowned upon by this Court as that is in clear and gross violation of principles of natural justice. In fact, we proposed to the learned counsel this wise that, we were inclined to send a message to the respondents loud and clear by allowing this petition in half a line "Breach of violation of principle of natural justice and hence petition succeeds". We were wondering whether that would demonstrate our annoyance when not only such auto-generated orders are being passed but, they are being defended vehemently by the learned counsel for the respondents. Atleast that defense is not permissible in wake of specific and unequivocal directions of this Court. We would like to reiterate the findings, observations and directions issued by this Court in Aggarwal Dyeing and Printing Works (supra) : "11. At the outset, we notice that it is settled legal position of law that reasons are heart and soul of the order and non communication of same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of ....
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....al review by superior Courts. h. The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the life blood of judicial decision making justifying the principle that reason is the soul of justice. i. Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. j. Insistence on reason is a requirement for both judicial accountability and transparency. k. If a judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the doctrine of precedent or to principles of incrementalism. l. Reasons in support of decisions must be cogent, clear and succinct. A pretence of reasons or 'rubber-stamp reasons' is not to be equated with a valid decision m....
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....by itself, does not provide for an opportunity of hearing, the requirement of opportunity of hearing has to be read into the provision." 13. In the instant case also not only the civil but the penal consequence pursuant to the impugned order of cancellation of certificate of registration, the petitioner would be liable. This judgment has come in the month of February 2022, the petition has been preferred on 14.11.2022 and the reply of the respondent has come before this Court on 28.11.2022. There is not a whisper of Aggarwal Dyeing and Printing Works (supra) nor the officer concerned has taken note of the fact that this Court has in Aggarwal Dyeing and Printing Works (supra) and in subsequent decisions has emphatically disapproved this conduct on the part of the officers. This unpalatable apathy to the principle of natural justice would need surely quick rectificational approach on the part of the officers concerned. We would expect in all the matters wherever there is absence/dearth of any reasonings, let in future this aspect be remembered that if from the date of the decision of this Court any mistakes have been committed, let that correction be made at the end of the officer....