TMI Blog2024 (4) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... n of mind and has been passed mechanically. On the said point there is no contrary instructions to the learned Government Pleader. Any counter affidavit denying the averments in para-4, of the writ affidavit, has not been filed inspite of opportunity granted. The petitioner has also annexed documents (P3) in support of para 4 of the writ affidavit. We have no reason to disbelieve the same. Consequently, we are of the view that the cause shown for not being able to file the reply to show cause notice is sufficient. The petitioner deserves opportunity of hearing to be granted in consonance with the principles of natural justice. Thus, we allow the writ petition and quash the impugned order dated 16.06.2023. Writ Petition stands allowed partly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to the petitioner to which no reply was filed. 6. Learned counsel for the petitioner submits that the petitioner could not submit the reply to the show cause notice as the person who is handling the GST matter of the petitioner s firm left abruptly and petitioner was not aware of the issuance of the said show cause notice. He further submits that the managing partner of petitioner s firm i.e., the deponent, was not able to concentrate on the business operations as he was attacked with paralytic stroke. He submits that the order is in the violation of principles of natural justice. 7. Learned counsel for the petitioner further submits that the impugned order also suffers from non-application of mind. The petitioner admittedly could not su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fers from non application of mind and has been passed mechanically. It is reflective from the order itself a part of which reads as under: .. This has reference to show cause notice issued dated 08.05.2023. Whereas reply to the show cause notice has been submitted vide ARN NOT AVAILABLE; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): Section 29(2)(c) - Person, other than paying tax u/s 10, failed to furnish returns for prescribed periods: .. 14. In para-4 of the affidavit the petitioner has specifically stated the reason for not filing the reply before the authority, i.e., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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