TMI Blog2022 (12) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... documents are lying with the Office of DGGI and for the second time in response to the notice dated 17.05.2022, he had shown his inability to produce the documents for the very same reason. Further, in the affidavit too, no explanation was provided that under which provision respondent had initiated proceedings proposing cancellation of registration. This Court in case of Aggarwal Dyeing [ 2022 (4) TMI 864 - GUJARAT HIGH COURT] and thereafter, in series of decisions has reiterated that the reasons are heart and soul of the order and non-communication of the same itself amounts to denial of reasonable opportunity of hearing resulting into miscarriage of justice. Applying the same principle, in our opinion, the show-cause notice dated 17.05.2022 being without any reason, the same is bad in law and deserves to be quashed and set aside and hereby quashed and set aside accordingly. The order dated 03.08.2022, of cancellation of registration is also quashed and set- aside. The respondents are directed to restore the registration of the petitioner forthwith. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 13233 of 2022 - - - Dated:- 30-11-2022 - HONOURABLE MS. JUST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021, seeking revocation of cancellation of registration. 9. In the meanwhile, the petitioner informed to the respondent about change in address w.e.f. 01.11.2021. 10. In response to the application seeking revocation of cancellation of registration, the respondent issued a communication dated 24.11.2021, calling upon the petitioner to appear in-person on 26.11.2021. As the petitioner was unavailable, request was made for an adjournment. 11. The petitioner filed detailed reply dated 03.12.2021, and also preferred an appeal under Section 107 of the Act before Commissioner (Appeals), challenging the order dated 26.10.2021. 12. The Commissioner (Appeals) vide order dated 09.05.2022, allowed the appeal with directions to respondents to activate the Registration Number of the petitioner. 13. Pursuant to the order of Commissioner (Appeals) dated 09.05.2022, an order dated 12.05.2022 was passed by respondent No.3, restoring registration. 14. Another show-cause notice dated 17.05.2022, was served upon the petitioner proposing cancellation of registration, which reads as under: Noncompliance of any specified provisions in the GST Act or the Rules made the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tio canceled dealer and canceled dealer in the year 2021-22. You had not submitted related documents related sheet is attached here The petitioners had already replied to the authority that all the documents are lying with DGGI as the investigation is pending. Thus, respondents without application of mind had canceled the registration under Rule 22(3) vide order dated 03.08.2022. 5. On the other hand, learned Asst. Government Pleader Mr. Trupesh Kathiriya submitted that pursuant to the order of Commissioner (Appeals) dated 09.05.2022, the petitioner was once again served a show-cause notice dated 17.05.2022, and thereafter, the registration was canceled, and therefore, there is no illegality in the action of the respondents. Referring to the affidavit filed on behalf of respondent No.3, he submitted that the show-cause notice dated 17.05.2022 was served upon the petitioner calling for certain documents. Personal hearing was also provided to the petitioner however, as the petitioner failed in producing the documents, the order dated 03.08.2022 was passed canceling the registration, and therefore, there is no illegality as alleged. In relation to merits, he submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the petitioner has to been given one chance, the respondents initiated suo-moto proceedings for cancellation of registration, to which we could not see any justification particularly when no such liberty was granted by the Commissioner(Appeals), and the order of cancellation of registration dated 26.10.2012, merges with the order of Commissioner (Appeals). In our opinion, it would be very apt to reproduce the show-cause notice dated 17.05.2022 under which the proceedings for cancellation of registration has been initiated for the second time. The tenure of the show-cause notice dated 17.05.2022, in our opinion, is very relevant, which reads as under: 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: 1. Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 25/05/2022 at 12:00 9. We could not find the specific reason fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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