TMI Blog2022 (12) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... would be permitted to issue the detailed notice and avail the opportunity of hearing to the otherside. Petition allowed. - R/SPECIAL CIVIL APPLICATION NO. 9160 OF 2022 - - - Dated:- 24-11-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT CHIRAG A PRAJAPATI FOR THE PETITIONER MS. SHRUTI DHRUVE ASSTT. GOVERNMENT PLEADER AND MR. PRATIK KHUBCHANDANI FOR MR DHAVAL D VYAS FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI This is a petition seeking to question the action of the respondent authority on the ground of non-availment of opportunity of hearing. The question also raised is of a cryptic notice and having suspended the registration on the basis of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AGP Mr.Krutik Parikh for the respondent State wants to file affidavit-in- reply. The same shall be filed on or before the next date. 4. Rule returnable on 01.09.2022. 5. Interim relief cannot be granted, since granting the interim relief would amount to allowing the main petition at this stage. Therefore, it is refused. 4. The Affidavit-in-reply is filed by the Assistant Commissioner of State Tax, where it is not being disputed that the show cause notice was issued on 24.2.2022 and petitioner was intimated to submit the reply and explanation till 2.3.2022. However, along with the show cause notice the registration of the petitioner was suspended in order to protect the interest of the State Revenue. It was found to be ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the details given are as follow : Show cause Notice for Cancelation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be canceled for the following reasons : Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax. 9. The petitioner was asked to appear on 2.3.2022 with a specific direction that if he fails to furnish the reply within the stipulated time period of 7 days, the case will be decided ex-parte. 10. On 8.3.2022, he has given his reply addressed to different agenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to first bring it to the notice of the dealer so that if the dealer has anything to say in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, it may be looked into. 18.3 The aforesaid may appear to be very trivial issues but, it assumes importance in reducing the unnecessary litigation. Our concern is that on account of procedural lapses, the High Court should not be flooded with writ applications. The procedural aspects should be looked into by the authority concerned very scrupulously and deligently. Why unnecessarily give any dealer a chance to make a complaint before this Court when it could have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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