2023 (2) TMI 983

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....Jha Manish, Ms. Divya Rastogi & Mr. Uday Pathak, Advs. For the Respondents : Mr. Rajeev Aggarwal, Adv. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel appearing for the respondents, accepts notice. 3. The petitioner has filed the present petition impugning an order dated 19.07.2022 passed by the Sales Tax Officer, Class-II/ AVATO, Ward-66, whereby the petitioner's GST....

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....once clear that the show cause notice dated 25.04.2022 is bereft of any reason which is capable of eliciting any meaningful response from the petitioner. 7. It is trite law that the show cause notice must indicate the reasons for an adverse order or action proposed to be taken. The object of the show cause notice is to enable the noticee to effectively respond to the allegations / reasons for w....

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....as handed over a copy of the communication dated 29.03.2022 to us in the Court. A copy of the same has also been given to the learned counsel appearing for the petitioner. 10. Mr. Aggarwal, reiterates that the aforesaid communication is the only reason why the petitioner's registration has been cancelled. 11. At this stage, we do not consider it apposite to examine whether the petitioner's G....

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....is proposed to be cancelled. 14. The concerned Adjudicating Authority shall consider the petitioner's response and pass an order after affording the petitioner an opportunity to be heard. 15. It is once again clarified that this Court has not examined any of the other grounds as stated in the petition or the merits of the allegations made in the communication dated 29.03.2022. This court has....