2025 (5) TMI 1117

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....under the provisions of the WBGST Act was cancelled with effect from 1st July, 2017. 3. The challenge to the order of cancellation as well as the appellate authority's order was on the ground of lack of jurisdiction and that the show cause notice was devoid of any reasons and the order passed by the original authority cancelling the registration was devoid of reasons and equally the order passed by the appellate authority. 4. Further, the appellant had approached the writ court earlier and during the pendency of the matter thought fit to approach the appellate authority, therefore, withdrew the writ petition and filed a statutory appeal and according to the appellant, the appellate authority also proceeded beyond the scope of show cau....

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....and appeared before the authority on 24.12.2021 at 12.10 p.m. 11. The appellant submitted its reply on 21.12.2021 while denying the allegation also requesting that they may be provided an opportunity to furnish additional submission. 12. However, on 22.12.2021 the registration has been cancelled without any reference to the appellant's representation dated 21.12.2021. 13. In any event since the show cause notice did not contain any reasons, it is a notice which is nonest in the eye of law as the appellant did not have adequate opportunity to rebut the allegations against it since the allegations were not set out in the show cause notice. 14. This inherent defect goes to the root of the matter which cannot be cured or rectified a....

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....t did not challenge the said order. 21. In any event any interim order merges with the final order and the appellant has questioned the final order passed in the writ petition, it will be well open to the appellant to canvas all the grounds. 22. In the light of the above undisputed factual position, we have to hold that the initiation of the proceedings by issuance of the show cause notice is flawed. 23. Consequently, all subsequent proceedings have to fail on the ground of error of jurisdiction as well as on the ground of violation of principle of natural justice. 24. Having held so, the necessary corollary that has to follow is to remand the matter back to the original authority to decide the matter afresh after affording due ....