2024 (9) TMI 98

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....d in question by learned counsel for the petitioner by advancing singular contention. He submits that the said notice does not contain necessary factual details and is only reproduction of Section 29(2)(e) of Central Goods and Services Tax Act, 2017(for short "the Act"). In absence thereof, the petitioner cannot file effective reply to the said notice and the said notice is no notice in the eyes of law worth the name. The petitioner's registration also stood suspended pursuant to the said cryptic notice. Thus, the said notice may be set aside. 4. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, supported the aforesaid impugned show cause notice but fairly submitted that factual basis on the strength of which notice wa....

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.... breach, on the strength of which the department has rejected and concluded that Section 29 (2) (e) of the Act, can be invoked. If minimum factual backdrop and nature of breach is not mentioned with accuracy and precision, the petitioner was not in a position to file reply. 10. The Apex Court expressed the need of issuance of such notice in Canara Bank vs. Debasis Das [2003] 4 SCC 557, at para No.15, which reads as under: "15. ...Notice is the first limb of this principle. It must be precise and unambiguous. It should apprise the party determinatively of the case he has to meet. Time given for the purpose should be adequate so as to enable him to make his representation. In the absence of a notice of the kind and such reasonable opportu....

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....show cause notice dated 09.11.2023 became the foundation for issuance of orders dated 29.11.2023 and 23.02.2024, since the foundation cannot sustain judicial scrutiny, the entire edifice of orders passed thereupon are liable to be jettisoned". ( Emphasis Supplied ) 8. Since the show-cause notice and suspension of registration is founded upon a cryptic notice dated 29.02.2024, both are set aside. On regular basis, we are painfully noticing this kind of notices, whereby, without assigning adequate reasons, the business of taxpayer is suddenly suspended. In absence of basic reasons available in the show-cause notice, the party aggrieved by it cannot even prefer an effective representation. We wonder how in such an insensitive and mechanica....