TaxTMI 
TaxTMI 
2023 (9) TMI 1183
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....d to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order for quashing and setting aside impugned order dated 1.6.2023 (annexed at Annexure A) retrospectively cancelling the registration certificate of the Petitiners; (B). This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order for quashing and setting aside the provisional attachment of bank account of the Petitioners by impugned order dated 23.5.2023 (annexed at AnnexureB); (C). Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to stay the operation and implementation of impugned bank attachment ....
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....ners that on 23.05.2023, even though no adjudication proceedings were as such pending against the petitioners, the second respondent authority provisionally attached the bank account of the petitioner by passing order in Form GST DRC-22. It is the petitioner's case that they were never physically served with the show cause notice proposing to cancel their registration certificate and hence could not respond to the show cause notice. The show cause notice, according to the petitioners was vague and cryptic. 2.4 On 01.06.2023, the second respondent authority proceeded to cancel the registration certificate of the petitioners by simply reiterating the contents of the show cause notice. The registration certificate was retrospectively cancel....
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.... not disclose the reasons. This Court, in the case of Aggarwal Dyeing (supra), has held as under:- "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 and forward the same to the dealer by RPAD. In the same manner, when it comes to passing the final order, the same shall also be passed in a physical for....
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....t applications are allowed. We quash and set aside the respective show cause notices of all the writ applications, seeking cancellation of registration as well as the consequential respective impugned orders cancelling registration with liberty to the respondent No. 2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. It is needless to mention that it shall be open for the writ applicants to respond to such notices by filing objections / reply with necessary documents, if relied upon. We clarify that we have not gone into merits of the case." 4 In view of the above decision of thi....