2025 (2) TMI 470

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..... M.A. Wani, Advocate with Mr. Malik Faraz, Advocate For the Respondent(s) Through: Mr. Ilyas Nazir Laway, GA with Mr. Mohd Younis Hafiz, Assisting Counsel Ms. Rahella Khan, Assisting Counsel. ORDER PER 01. Impugned in this petition filed by the petitioner under Article 226 of the Constitution of India, the petitioner seeks to challenge an order bearing No. 2039-43/GS-17/DCST/APPLI/K date....

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.... The respondent No. 3 without considering the reply filed in the show cause notice passed the impugned order of cancellation dated 7th June, 2023, without disclosing any reasons. The petitioner filed an appeal before the Appellate Authority which came to be dismissed vide order dated 29th November, 2024. 04. The respondents have filed their objections. In the objections it is the plea taken by ....

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.... violations detected, it is incumbent upon the authorities to indicate the details or material particulars of such violations. Mere mention of the provision of law which as per the Assessing Authority stands violated, is not enough. Even if we were to agree that the relevant material stood supplied to the petitioner in a demand notice, nothing prevented the Assessing Authority to at least indicate....

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....ant case, this too has not happened. The Assessing Authority has by a single line cancelled the registration by merely saying that it has examined the reply to the show cause notice without even showing further whether on examination the Authority has found the reply satisfactory or not. Such cryptic order cannot take away the registration of the petitioner. The Appellate Authority which was appro....