TMI Blog2020 (10) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ereby registration of the petitioners with GST department was cancelled - principles of natural justice - HELD THAT:- Perusal of the same indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to enable the noticee to give his reply. - We are not entering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner assisted by Mr. A.S.Tripathi and Mr. Parth Bhatt, learned counsel appearing for the respondent No.2. Mr. Prem Raj Meena, Superintendent, Ghatak 18 (Ahmedabad), Range-5, Division-2, Gujarat is also present before us. 2 Mr. Meena is the signatory of the show cause notice as also the impugned order of cancellation both of which are assailed in the writ petition. We have directed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1 In case, Registration has been obtained by means of fraud, willful misstatement or suppression of facts. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. If you fail to furnish a reply within the stipul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring. This fact is not disputed by Mr.Bhatt. 4 Mr.Bhatt, learned counsel for the respondent No.2 has sought to explain that some discrepancy occurred on account of some technical glitch in the system (on-line portal). The reply filed by the respondent is on record. 5 We are not entering into the merits of the impugned order as we are convinced that the show cause notice itself cannot be sus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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