2026 (8) TMI 1386

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.... way of this petition, the petitioner has sought following reliefs:- "10.1 Quashing/setting-aside the show-cause notice dated 09/10/2025 Annexure "P-1". 10.2 As a sequitur to clause 10.1, Quashing/setting aside the Order of Cancellation of Registration dated 27/10/2025 Annexure "P-2". 10.3 Grant any other relief(s) and/or pass any such order(s) that this Hon'ble Court may deem fit in facts and circumstances of the case." 2) The facts, in brief, are that the petitioner is a company limited, engaged in the trading, sale and purchase of steel products. A show-cause notice was issued on 9.10.2025 by respondent No.2 proposing cancellation of the petitioner's registration under Rule 21(a) of the Chhattisgarh ....

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....was informed that the petitioner's firm was not conducting any business from the declared place of business. He would submit that a communication dated 3.10.2025 was sent to the authority concerned. He would further submit that the authorities physically verified the allegations and, thereafter, issued a show-cause notice and took a decision to cancel the registration in accordance with Rule 22 of the Rules of 2017. He would submit that the petitioner has a remedy to approach the authority concerned for revocation of the cancellation of registration and, therefore, the present petition is not maintainable. 5) Learned counsel appearing for the State would endorse the submissions made by learned counsel appearing for respondents No.2 to 5.....

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....rnish a reply to this notice within seven working days from the date of service of this notice. □You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Place: ................... Date: ................... Signature   Designation Jurisdiction [Note.-Your registration stands suspended with effect from ................. (date).] 9) A bare reading of above quoted provision would make it clear that the authority concer....

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....ollowing the date of such verification.]" In both the cases, the physical verification was carried out on 21.8.2025 and 19.8.2025, however, the documents were not uploaded till passing of final orders. Therefore the show cause notice and final orders are in contrary to provisions of Rul1 25 of Rules, 2017. 12) With regard to alternative remedy, there is no bar to entertain a writ petition where there is violation of principle of natural justice or the order passed by the authority concerned is ultra vires as held by the Hon'ble Supreme Court in the matter of Godrej Sara Lee Ltd. vs. Excise and Taxation Officer-cum-Assessing Authority and Others, reported in 2023 SCC OnLine SC 95. Para 6 is reproduced herein below: "6. A....