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2024 (4) TMI 892 - ANDHRA PRADESH HIGH COURTValidity Of Order for Cancellation of Registration passed in Form GST REG-19 - non-application of mind - No opportunity of hearing - 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 - Violation of Principles of natural justice - HELD THAT:- Admittedly, the petitioner did not file reply to the show cause notice we find force in the submission of the learned counsel for the petitioner that the order suffers from non-application 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.
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