TMI Blog2022 (7) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... m to the central authority in Delhi. In fact, it would have been expected from respondents to show what the Hon ble Gujarat High Court in the case of Aggarwal Dyeing and Printing Works Vs. State of Gujarat and ors. [ 2022 (4) TMI 864 - GUJARAT HIGH COURT ], had directed that the department shall issue notices and pass order in physical form containing all the necessary information and particulars. This judgment of Gujarat High Court has been delivered on 24th February, 2022. Still respondents including GST Network (GSTN) have not set their house in order. The impugned order is set aside - the respondents shall restore petitioner s registration forthwith, in any case before 4.30 p.m. today - petition disposed off. - WRIT PETITION NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CD7278GIZD under the Act. 2. Exhibit B is a copy of the show cause notice which is incomprehensible. The same is scanned and reproduced below:- 3. We do not know how a person is expected to respond to such a show cause notice. It says it appears that registration is liable to be cancelled for the following reason: in case registration has been obtained by means of fraud, willful misstatement or suppression of facts. The show cause notice does not even allege that petitioner has obtained registration by fraud or willful misstatement or suppression of facts. There is a digital signature appended in the said document which says signature is not verified. Therefore, we have to take it to be an unsigned document. We fail to unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quash and set aside the impugned order. Even the show cause notice is hereby quashed and set aside. It is open to respondents to proceed further in accordance with law, but not in a digital form until the problem is resolved. Respondents shall issue notices and pass order in physical form unless the network problem is resolved. 8. Paragraph 18 of the petition reads as under :- The Petitioner submits that the remedy by way of revocation under Section 30 of the CGST Act is neither alternate nor efficacious remedy against the impugned order dated 05.07.2022 passed by the Respondent No.2. It is submitted the impugned order has been passed in breach of principal of natural justice in as much as the letter relied upon by Respondent No.2 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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