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2023 (11) TMI 517 - ALLAHABAD HIGH COURTCancellation of GST registration of petitioner - non-speaking order - requirement of valid SCN not fulfilled - violation of principles of natural justice - HELD THAT:- It is found that the fundamental defects in the procedure adopted by the respondent- authority. In the first place the notice dated 4.8.2022 was wholly non speaking. No fact allegation was made in that notice as may have allowed the petitioner any opportunity to furnish reply thereto. Mere recital of the statutory requirement without specifying the facts, may not fulfill the requirement of the valid show-cause notice. It was not made known to petitioner that his registration was proposed to be cancelled for reason of doubt as to existence of principal place of business. The notice did not propose to grant real opportunity of hearing to the petitioner inasmuch as the issuing authority fixed the date for the proceeding on the next date itself. The bar of statutory alternative remedy of appeal is waived in the peculiar facts of the present case. In face of such excessive gross fundamental defects, it is not a fit case to consider the issue of delay at this stage as may delay the enforcement of rules of natural justice, in the peculiar facts of this case. Petition disposed off.
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