TMI Blog2023 (3) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... such, the impugned order dated 13.02.2020 (Annexure 2) is set aside. However, this Court intends to record the manner in which the GST authorities have issued the show cause notice which from the bare perusal of the notice dated 28.08.2021 is reckless and as vague as it can be. Even the order dated 06.10.2021 is not only arbitrary but a reckless exercise of power which led to denial of the rights of freedom and business guaranteed under Article 19 of the Constitution of India, as such, the orders and the show cause notice can never pass the test of Article 14 of the Constitution of India. The impugned orders dated 16.07.2021, 06.10.2021 and 07.12.2021 are set aside - The writ petition stands allowed. - Writ Tax No. - 300 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d application, the petitioner filed was served with a show cause notice dated 28.08.2021 which is reproduced as under: Form GST REG-23 (See Rule 23(3)] Reference Number:ZA090821392558X Date: 28/08/2021 To VIJRAJ POLYMERS PRIVATE LIMITED GROUND FLOOR, 305, KANPUR, ANANDPURI TP NAGAR, Kanpur Nagar, Uttar Pradesh, 208023 GSTIN: 09AAFCV1526Q1ZS Application Reference No.(ARN):AA090721146370E Dated: 29/07/2021 Show Cause Notice for rejection of application for revocation of cancellation of registration This has reference to your application dated 29/07/2021 regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at upon scrutiny of the returns, it was found that huge amount of inward/ outward supply was shown by them whereas in both the surveys, the business premises was found to be closed. Against the order dated 06.10.2021, the petitioner preferred an appeal, which was dismissed by the appellate authority reiterating the grounds which led to passing of the order dated 06.10.2021. 6. The Counsel for the petitioner argues that the orders impugned are bad in law for the reasons more than one. He argues that cancellation of the registration was by an order which is totally a non-speaking order, and is voilative of Article 14 of the Constitution of India and is covered by the judgment of this Court in the case of M/s Chandra Sain vs Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hts of freedom and business guaranteed under Article 19 of the Constitution of India, as such, the orders and the show cause notice can never pass the test of Article 14 of the Constitution of India. 10. For all the above reasons, the impugned orders dated 16.07.2021, 06.10.2021 and 07.12.2021 are set aside. The writ petition stands allowed. 11. The respondents are directed to pass a fresh order after hearing the petitioner and taken into account the ITR returns filed by the petitioner, in accordance with law, with all expedition preferably within a period of four weeks from the date of production of certified copy of this order. 12. Let a copy of this order be sent to the Ministry of Finance to ensure that this kind of show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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