TMI Blog2021 (11) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... hough no reply may have been furnished by the petitioner still, it was incumbent on respondent no.2 to fix a date and afford opportunity of hearing to the petitioner in compliance of the first proviso to Section 29(2) of the Act. In view of such facts, no useful purpose would be served in keeping in the present petition pending or calling for a counter affidavit as the instructions received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by respondent no.2 whereby the petitioner's registration granted under the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'), has been cancelled. 5. Learned counsel for the petitioner submits, the impugned order was not preceded by any proceeding, inasmuch as neither any show cause notice was issued and served on the petitioner nor any repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is concerned, the rules of natural justice are too deeply entrenched in our jurisprudence, as may allow any exception to arise, lightly. Thus, if the respondent no.2 proposed to pass an order to cancel the petitioner's registration, it would have far-reaching civil consequences. It could aversely impact the entire business of the petitioner. 8. Under the first proviso to Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition pending or calling for a counter affidavit as the instructions received by the learned Standing Counsel are complete with respect to the issue being dealt with by the Court. 10. Accordingly, the writ petition is allowed . The order dated 29.06.2019 issued by respondent no.2 is set aside. The petitioner may now furnish its reply to the show cause notice dated 24.05.2019 within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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