TaxTMI 
TaxTMI 
2023 (6) TMI 632
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing reliefs: "6(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction quashing and setting aside show-cause notice dated 06.01.2023 issued by respondent no. 2 and all proceedings that may have been initiated pursuant thereto; marked as Annexure 'P2" (b) To pass an ex-parte ad interim order staying the operation and implementation of show-cause notice dated 06.01.2023 issued by respondent no. 2 and all proceedings that may have been initiated pursuant thereto; pending the hearing and final disposal of present petition; and marked as Annexure 'P2' (c) Grant such further and other interim relief, as this Hon'ble Court may deem fit and proper in the present nature and ci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion No. 18860 of 2021 decided on 24.02.2022 and allied matters. [6] Learned advocate Mr. Nanavati has also placed on record the order passed by this Court in Special Civil Application No. 11262 of 2020, Special Civil Application No. 25205 of 2022, Special Civil Application No. 7328 of 2022 and Special Civil Application No. 5480 of 2022. It is submitted that in similar type of cases, this Court has quashed and set aside the similar show-cause notice issued by the respondent authorities. Therefore, he urges before this Court to allow the present petition and quash and set aside the impugned show-cause notice. [7] On the other hand, Mr. C.B. Gupta, learned advocate for the respondents has referred the averments made in the Affidavit-in-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....celled for the following reasons: 1. In case, Registration has been obtained by means of fraud, willful misstatement or suppression of facts. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 13/01/2023 at 01:00 PM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 06/01/2023 Place : Gujarat Date : 06/01/2023 Signature Not Ver....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the learned AGP, it is in such circumstances that the show cause notices and impugned orders without any details are being forwarded to the dealers. This hardly can be a valid explanation for the purpose of issuing such vague show cause notices and vague final orders cancelling the registration." [12] In Special Civil Application No. 11262 of 2020, the Division Bench of this Court has considered the similar type of show-cause notice and observed in paras 2, 3, 4, 5 & 6 as under:- "2. Mr. Meena is the signatory of the show cause notice as also the impugned order of cancellation both of which are assailed in the writ petition. We have directed for the appearance of Mr. Meena upon perusal of the show cause notice dated 20.07.2020....
X X X X Extracts X X X X
X X X X Extracts X X X X
...." 3 According to learned counsel for the petitioner Mr. Dave, without fixing a date for hearing and without waiting for any reply to be filed by the petitioner, the cancellation order was passed on 30.07.2020 whereby registration of the petitioners with GST department was cancelled. Although the cancellation order refers to a reply submitted by the petitioner and also about personal hearing, but according to Mr. Dave neither he had submitted any reply nor afforded any opportunity of hearing. This fact is not disputed by Mr. Bhatt. 4 Mr. Bhatt, learned counsel for the respondent No. 2 has sought to explain that some discrepancy occurred on account of some technical glitch in the system (on-line portal). The reply filed by t....