TMI Blog2021 (2) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... gus transitions. Neither the show cause notice disclosed the exact nature of such transactions, nor the volume of such transactions nor the name of the dealer with whom asseessee is alleged to have traded in goods after cancellation of the registration of the other dealers or after closure of business by the other dealer. In absence of such disclosure contained in the show cause notice dated 24.10.2016, it is difficult to contemplate how a person in the shoes of present assessee could have responded to the show cause notice and defended the proceedings for cancellation of his registration. Unless the assessee had been confronted with the names of the dealers with whom it was alleged to have entered into bogus transactions and unless the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 and proceed in accordance with law. Revision allowed in part. - Sales/Trade Tax Revision No. - 56 of 2021 - - - Dated:- 19-2-2021 - Hon'ble Saumitra Dayal Singh, J. For the Revisionist : Aditya Pandey For the Opposite Party : C.S.C. ORDER 1. Heard Sri Aditya Pandey, learned counsel for the revisionist and learned Standing Counsel. 2. Present revision has been filed against the order of the Commissioner Tax Tribunal, Bench-2, Agra dated 20.09.2018 passed in Second Appeal No.82 of 2018 for assessment year 2016-17 (Registration). The present revision has been pressed on the following questions of law: A. Whether the order of cancellation cancelling the assessee's registration could have been made an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onse to the above notice, the assessee appears to have filed a reply dated 28.10.2016 to the general allegations made in the notice dated 24.10.2016. Considering the aforesaid reply, the assessing authority vide order dated 18.11.2016 cancelled the assessee's registration from the date of service of the notice dated 24. 10.2016. 5. Against the above order, asseessee preferred a first appeal. That was rejected and the second appeal filed therefrom has also been rejected. 6. Learned counsel for the assessee submits that under Section 17 (11) opportunity of hearing is a mandatory condition to be fulfilled before any registration may be cancelled. For an adequate opportunity of hearing, it is necessary that the assessee be confront ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee failed to offer any explanation in the appeal proceedings, the cancellation of registration is in order. 10. Having heard learned counsel for the parties and perused the record, there can be no dispute that before cancellation of registration, a reasonable opportunity of hearing has to be afforded to the affected dealer. In the present case, the notice does not disclose the exact nature of the charge leveled against the assessee inasmuch as it does not disclose the names of the other dealers with whom the asessee is alleged to have entered into fake and bogus transitions. Neither the show cause notice disclosed the exact nature of such transactions, nor the volume of such transactions nor the name of the dealer with whom asseessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Then a clear narration of the fact allegations leading to such charge specification must be contained in the notice itself. The notice must also disclose the nature and details of documents that are to be relied against the assessee. Also, the assessee must be confronted with that averse material during the course of thhe proceedings and he must be afforded reasonable opportunity to rebut the same before final order may be passed. 12. Examined in that light, at present the assessing authority appears to have passed a wholly ex parte order inasmuch as in first place it had not disclosed to the assessee the exact nature of the charge leveled against him or the facts and circumstances in which his registration was being cancelled and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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