TaxTMI 
TaxTMI 
2024 (7) TMI 524
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....m V. Shah, Mr.Ashutosh Dave, Mr.Jyotindrasinh J. Vala, Mr.Prithu Parimal, Mr.Shrey H. Dave, Mr. Parth Rachchh for Mr. Paresh Dave and Ms.Vaibhavi Parikh for the petitioners and learned Assistant Government Pleader Mr.Chintan Dave and Ms. Shrunjal Shah, learned Senior Standing Counsels Mr.Siddharth H. Dave and Ms. Hetvi Sancheti, learned advocate Mr.Nikunt K. Raval and learned advocate Mr.Chirayu A. Mehta for the respondents. 2. In these petitions, the petitioners have challenged the show-cuase notices issued by the respondent authorities for cancellation of the registration. On perusal of such show-cuase notices, it apperas that such notices do not contain detailed reasons for issuance of the show-cause notices except one line reason. ....
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....implement the decision of the Aggarwal Dyeing & Printing vs. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.) in letter and spirit and also under instructions have submitted that a detailed affidavit-inreply shall be filed stating the appropriate action to be taken with regard to all the pending matters pertaining to the issuance of notice without reasons or passing of orders without notice for cancellation of registration of the assessee. It was further submitted by learned advocates upon instructions that necessary instructions are already issued on 01.04.2023 to the officers of the department to implement the decision of the Aggarwal Dyeing & Printing (supra). It was therefore prayed that two weeks' time may be granted to t....
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.... to grant reasonable opportunity of being heard to the assessee following the principles of natural justice before passing any orders under the Act. It was also directed that in case of rejection of any application, a speaking order should be passed. Copy of the instructions dated 15.07.2022 is annexed hereto and marked as ANNEXURE-R1. It is further submitted that thereafter the respondent authority has issued detailed SOP on 01.04.2023 to all the field formations across the State of Gujarat laying down the procedure the procedure to be followed while dealing with the subject of cancellation of registration in details. In the said SOP the authorities were informed that the show cause notice issued to the dealer for cancellation of ....
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.... as ANNEXURE-R3 (COLLY.). 6 It is further submitted before this Hon'ble Court that the respondent authorities had called for the details of the show cause notices issued without providing relevant information and the orders passed based on such show cause notices from the offices across the State. Till date 16 (Sixteen) such cases have come to notice. However, the process of examining all the cases of cancellation of registration number across the State is under progress. The concerned authorities are directed to initiate suo-moto revision proceedings under Section 108 of the Act, 2017. A copy of the division-wise summary of such cases is annexed hereto and marked as ANNEXURE-R4." 5. Learned advocates appearing for the respo....