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2023 (2) TMI 89 - GUJARAT HIGH COURTValidity of SCN issued - Cancellation of registration of the petitioner firm - it is alleged that the SCN had not been sent to the petitioner physically nor any notice has been received by the petitioner by post or at his registered address - principles of natural justice. HELD THAT:- This notice which has been given under Section 29 Rule 22(1) of the GST Rules is required to be uploaded. Every action under the GST, the State expects the assessee to upload. Here, on the ground of the technical glitch could not be uploaded. For taking the action against the person or assessee, who is acting against the law ample powers have been given under the GST Act to the officers. However, the procedures which are required to be followed shall need to be followed in accordance with law. This Court in AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT & 2 OTHER (S) [2022 (4) TMI 864 - GUJARAT HIGH COURT] has in no uncertain terms deprecated the action of the respondent authority in issuing a cryptic notice, which is either ‘one liner’ or of ‘half a line’. This weak foundation is made the reason for the cancellation of registration of the petitioner. This Court notices that the receipt of registered post is dated 12.05.2022. The notice is originally of 10.05.2022, however posted on 12.05.2022 it may take about three to four days, seven days is prescribed under the law for the assessee to reply from the date of receipt of notice. This is a notice, which even is presumed to have reached on 17.05.2022, the order of cancellation of registration is of 25.05.2022. The acknowledgment receipt of the post sent through the register A.D. post is not on record. The respondent has failed to bring it on the record as the State has woken up at a belated stage and the postal department would not retain it beyond the period of three months - the service is said to have been effected through the registered A.D.post in wake of the glaring circumstances and more particularly, extremely weak foundation of the content of the notice, which this Court in Aggarwal Dying has not sustained. Following the Coordinate Bench’s decision in case of Aggarwal Dyeing & Printing Works, this petition is allowed solely on the ground of violation of the principles of natural justice.
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