TaxTMI 
TaxTMI 
2025 (5) TMI 994
X X X X Extracts X X X X
X X X X Extracts X X X X
....f principles of natural justice and set aside the same as null and void, and pass such other order orders as the Hon'ble Court deem fit and proper in the circumstances of the Case." 3. The case of the petitioner, in brief, is that respondent No.2 issued a show-cause notice dated 29.03.2025 to the petitioner, alleging that the commodities mentioned in the e-way bills did not match with the registrations and that the functioning of the petitioner was in contravention to the GST Act and Rules. However, the notice was vague and failed to specify precise grounds or charges alleged against the petitioner. Despite the vague show-cause notice and the absence of supportive documents, respondent No.2 issued a cancellation order dated 17.04.2025, cancelling the petitioner's GST registration vide GSTIN: 36AALCT2319K2Z1 with retrospective effect from 29.12.2024, without assigning any valid reason or affording a proper reasonable opportunity to respond. Aggrieved by the same, the petitioner has filed the present writ petition. 4. PERUSED THE RECORD A) The impugned Show cause Notice for cancellation of Registration dated 29.03.2025 is extracted hereunder: "FORM GST REG-17 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not matching with the registrations. Reasonable opportunity given for 7 working days and informed Tax payer to respond on the show cause notice and prove his genuineness. No reply for the Show cause notice issued and none of the members of the TELANGANA RECYCLING PRIVATE LIMITED Further, huge e-ways bills was raised in the month of March 2025 about 12 cr+ with in 15 to 20 days. Seems suspicious and requested the Tax payer for the clarification to identify the genuinety. Still there is no response from the Tax payer. Hence Cancelling the Registration. The effective date of cancellation of your registration is 29/12/2024. 2. Kindly refer to the supportive document(s) attached for case specific details. - Not Applicable 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....29.03.2025. iii) The petitioner failed to appear before the 2nd respondent on 03.04.2025 at 13:00 therefore, petitioner cannot challenge the order impugned dated 17.04.2025 issued by the 2nd respondent. Based on the aforesaid submissions, the learned Special Government Pleader appearing on behalf of the respondents contended that the present Writ Petition needs to be dismissed. CONCLUSION:- 7. A bare perusal of the order impugned dated 17.04.2025 issued to the petitioner by the 2nd respondent (referred to and extracted above) indicates the 3rd para as under:- " Further huge e-ways bills was raised in the month of March, 2025 about 12 cr+ within 15 to 20 days seems suspicious and requested the Tax Payer for the clarification to identify the genuinety still there is response from the Tax payer". A bare perusal of the show-cause notice, dated 29.03.2025 of the 2nd respondent (referred to and extracted above) does not indicate any charge having been framed by the 2nd respondent against the petitioner in the impugned show-cause notice dated 29.03.2025 issued to the petitioner by the 2nd respondent pertaining to the above referred subject issue pertaining to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mind while initiating a show- cause proceeding. A show-cause proceeding is meant to give the person proceeded against a reasonable opportunity of making his objection against the proposed charges indicated in the notice. (Para 24). At the stage of show-cause, the person proceeded against must be told the charges against him so that he can take his defence and prove his innocence. At that stage the authority issuing the charge-sheet, cannot, instead of telling him the charges, confront him with definite conclusions of his alleged guilt. If that is done, as has been done in the present case, the entire proceeding initiated by the show-cause notice gets vitiated by unfairness and bias and the subsequent proceedings become an idle ceremony. (Para 27) Justice is rooted in confidence and justice is the goal of a quasi-judicial proceeding also. If the functioning of a quasi-judicial authority has to inspire confidence in the minds of those subjected to its jurisdiction, such authority must act with utmost fairness. Its fairness is obviously to be manifested by the language in which charges are couched and conveyed to the person proceeded against. In the present ....