2025 (8) TMI 1060

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.....2025 passed by the respondent no. 1 to the extent wherein the respondent no. 1 has remanded the matter to the Assistant/Deputy Commissioner for verification of facts relating to the petitioner. Learned counsel for the petitioner submits that on 05.09.2024, the respondent no. 2 carried out a formal inquiry on the business premises of the petitioner. Thereafter, on 14.09.2024, a show cause notice was issued to the petitioner for cancellation of registration, to which the petitioner submitted its reply. Thereafter, vide order dated 26.09.2024, the registration of the petitioner was cancelled. Thereafter, the petitioner moved an application for revocation of the cancellation of registration, which was rejected vide order dated 31.12.2024. A....

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....on cancelling the registration cannot be taken. In support of his submission, he has placed reliance on the judgement of the Division Bench of this Court in M/s P.N.C. Construction Company Limited Vs. State of U.P. & Others [2002 UPTC 262]. Per contra, Shri Mahajan supports the impugned orders and submits that the petitioner has failed to discharge its burden. He further submits that while cancelling the registration of the petitioner, it was found that the petitioner was not conducting any business from the disclosed place. The said fact was also found on verification at the subsequent stage and therefore, the impugned orders have rightly been passed. After hearing learned counsel for the parties, the Court has perused the record. ....

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....d to transactions carried out by him and had quizzed respondent as to what was fraud in that transaction HELD: This was a clear case of violation of principles of natural justice -Instant writ petition was to be entertained and impugned show cause notice as well as impugned order were to be set aside. (ii) OTTIMO VISUALS Versus COMMISSIONER OF GST, DELHI WEST [W.P. (C) No. 6991 of 2023, decided on 16-08-2023]: Held: It is trite law that a show cause notice must clearly indicate the reasons for proposing the adverse action in order to enable the noticee to respond to the same. 5.9 In light of the foregoing facts, I hold that the cancellation of registration of the appellant is liable to be revoked subject to the verificatio....