2022 (12) TMI 957

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....he show-cause notice dated 02.11.2021, proposing to cancel the registration as also, the order dated 07.10.2022, cancelling the registration of the petitioner. 3. Controversy involved in the present petition lies in a very narrow compass. Considering the controversy involved and with the consent of the learned advocates for the respective parties, the present petition is taken up for final hearing today. 4. The petitioner is registered under the provisions of Gujarat Goods and Services Tax Act, 2017 (GST Act), having Service Tax Identification Number 24AOKPL8998N1ZT. It is case of the petitioner that it fulfills all the requirement under the provisions of GST Act. The petitioner was served with a show-cause Notice dated 02.11.2021, in....

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....n, it is recorded that the reply of the petitioner dated 04.05.2022, has been considered. In the order dated 07 10.2022, reason given for cancellation of registration, reads as under: "VALIDITY OF THE TRANSACTIONS CARRIED OUT WAS NOT SUBSTANTIATED BY MEANS OF REPLY FILED" Aggrieved by the action of respondent No.2 cancelling the registration, present petition is filed. 6. Heard Ms.Dimpal Damle, learned advocate for the petitioner and learned AGP Mr.Trupesh Kathiriya for the respondents. 7. Learned advocate for the petitioner submitted that the show cause notice dated 02.11.2021 is vague, cryptic and does not specify the reason for which the registration of the petitioner is proposed to be cancelled and therefore, there is ....

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....on are without reasons. 9. Heard the Ld. Advocates for the respective parties. From the tenure of the show cause notice dated 02.11. 2021, it is noticed that specific reasons are not stated as to why the registration of the petitioner is proposed to be cancelled. Supporting document are also not attached to justify the reason. Moreover, in the show-cause dated 02.11.2021, though opportunity granted, no time or date was specified, which in our opinion reflects non-application of mind by the respondent authority. As held in the decision of Agarwal Dying (supra), reasons are heart and soul of any order and non-communication of the same amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice, and resultant....