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2023 (10) TMI 792 - HC - GSTCancellation of the petitioner’s registration - Allegation that registration obtained by means of fraud, willful misstatement or suppression of facts - HELD THAT:- The show cause notice itself was defective, as it did not set out any reasons/grounds which could be responded by the petitioner against the cancellation of the petitioner’s registration. The reasons which were furnished were undoubtedly vague. It is difficult to conceive as to how such contents of the notice could be responded when no reasons to support such allegation were provided in the show cause notice. The order dated 17 October, 2022 passed by the designated officer cancelling the petitioner’s registration was inherently defective, as again no reasons were furnished dealing with the case as set out by the petitioner in the reply as filed to the show cause notice. There is no discussion whatsoever on any of the documents. The petitioner would be justified in placing reliance on the decision of this Court in MONIT TRADING PRIVATE LIMITED VERSUS UNION OF INDIA & ORS. [2023 (7) TMI 911 - BOMBAY HIGH COURT] in which in identical circumstances and being confronted with a similar show cause notice, the action on the part of the department was set aside. Similar view has been taken by this Court in the case of NIRAKAR RAMCHANDRA PRADHAN VERSUS UNION OF INDIA & ORS. [2023 (9) TMI 1176 - BOMBAY HIGH COURT] which was a case wherein similar circumstances the department attempted to justify the impugned order by filing a detailed affidavit as sought to be done in the present case. The Court had expressed its displeasure in the department adopting such approach. Thus, time and again the department is not required to be told by the Court as to what would be the position in law as also the correct approach in law, the officers needs to follow - there are no manner of doubt that the impugned order would be required to be set aside. The impugned show cause notice dated 22 August, 2022 is quashed and set aside - petition allowed.
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