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2022 (7) TMI 127 - HC - GSTValidity of SCN - It is the case of the writ applicant that he learnt about issuance of such show cause notice when the same came to be uploaded on common portal - cancellation of registration of premises of petitioner - Violation of principles of natural justice - HELD THAT:- The show cause notice is not tenable in eye of law inasmuch as the same is found without any material particulars, which a prudent person would be able to respond. In the facts of the case, upon bare perusal of the contents of the show cause notice, it is found that the reason recorded by the respondent authority is a mere incorporation of the relevant ground appearing in the Rules framed thereunder. The show cause notice should have referred to any material particulars as to in what manner the authority has prima facie found that the registration of the writ applicant has been obtained by means of fraud, will ful misstatement or suppression of facts. As against that upon perusal of the order for cancellation of registration passed by the respondent Authority, it refers to the initiation of proceedings under Section 67(2) of the GGST Act, 2017 in respect of M/s. Sridev Traders, Rajkot. It further emerges that the respondent Authority while passing the said order of cancellation of registration had referred to and relied upon the letter dated 14.12.2021 addressed by the State Tax Officer(1), Enforcement, Division-9, Bhavnagar with regard to the investigation proceedings. Thus, the respondent Authority has proceeded to pass the order for cancellation of registration on new material or facts which were neither formed part of the show cause notice nor the same were disclosed to the writ applicant. The respondent authority has failed to adhere to the basic principles of natural justice and such action of the respondent authority is illegal and is required to be interfered with. The matter remanded back to the respondent Authority for denovo proceedings.
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