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2023 (10) TMI 1245 - ANDHRA PRADESH HIGH COURTCancellation of Registration Certificate - SCN devoid of required particulars - 1st respondent has not referred and considered the explanation dated 06.07.2023 offered by the petitioner - violation of principles of natural justice - HELD THAT:- The 1st respondent only mentioned that the registration was allegedly obtained by means of fraud, willful misstatement or suppression of facts. However, there are no other relevant requisite facts mentioned in the said allegation as to the manner how the petitioner committed fraud or willful misstatement or suppression of the facts relating to his obtaining registration. In the present form of allegation, it will be difficult for anybody including the petitioner to offer his explanation to the said allegation No. 1. As regards the allegation that, the ‘person’ issued invoice or bill without supplying goods or services are both, in violation of the provisions of this Act and the rules made thereunder. Here also the said allegation is not clear enough to communicate whether the “person’ means the petitioner herein or his vendors and particulars of fake invoices and bills. Therefore, this allegation is also as vague as it could be without giving an opportunity to the petitioner to submit his explanation in a proper manner. The 1st respondent, in issuing the show cause notice without necessary details and passing the final order of cancellation of Registration, not followed the principles of natural justice, and therefore, the show cause notice dated 12.06.2023 as well as the final order dated 03.08.2023 are liable to be set aside and are accordingly set aside - Petition disposed off.
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