2024 (7) TMI 914

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....INDIA ORDER ( Per Hon'ble SP, J ) Heard Sri Ponnam Ashok Goud, learned counsel for the petitioner; Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent Nos.1 and 4; Learned Government Pleader for Revenue for respondent No.3 and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC for respondent No.2. 2. Wit....

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.... cue with erstwhile industry. The petitioner came to know about the impugned Order-in-Original and from that gathered that the Department purportedly issued some show cause notice and affixed it on the walls of the erstwhile industry. Since, the petitioner was not running the industry anymore, he could not lay his hands and notice the said notice. He did not take interest on any email communicatio....

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....mation. Since the Department was aware about all the information when permission to close down, cancellation of registration was granted, the impugned order is bad in law. It is strenuously submitted by learned counsel for the petitioner that if the petitioner is given an opportunity to show cause, he will put forth his defence with accuracy and precession. This opportunity may be granted to the p....

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....r cancellation of registration is taken, the Department is obliged to examine whether the petitioner has any liability of tax etc. The material mentioned in Order-in-Original relates to a period before 08.07.2022 and there is no reflection in the show-cause notice that those documents issued prior to 2022 came to the notice of respondent-Department after 08.07.2022. Thus, show cause notice itself ....