TMI Blog2023 (5) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... the noticee regarding the reason for the proposed action to enable him to respond to the same. This in turn enables the concerned authority to make an informed decision. No adverse order could be passed against the petitioner without informing the petitioner of reasons for the same and affording him an opportunity to respond to the same. Thus, the impugned order dated 14.02.2023 is void as having been passed in violation of the principles of natural justice. Neither the show cause notice dated 25.01.2023, nor the impugned order can be sustained. Since it is now clear that the respondents proposed to cancel the petitioner s registration on the assumption that he was not-existent at his principal place of business, this Court considers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration should not be cancelled. The reason for proposing the aforesaid adverse action was stated to be: Others . The petitioner was directed to be appear before the concerned officer on 31.01.2023 at 12.30 p.m. He was also directed to furnish a response to the said notice within a period of seven working days. 6. The petitioner responded to the said show cause notice. He submitted that apparently the notice was issued to him due to a delayed response to summons issued by the Deputy Commissioner, Anti-Evasion, CGST Delhi, North and not providing documents in time. He stated that he had all the relevant documents in his possession and if there was any oversight on his part, he would take full responsibility for the same. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... informed decision. No adverse order could be passed against the petitioner without informing the petitioner of reasons for the same and affording him an opportunity to respond to the same. Thus, the impugned order dated 14.02.2023 is void as having been passed in violation of the principles of natural justice. 10. In our view, neither the show cause notice dated 25.01.2023, nor the impugned order can be sustained. 11. Since it is now clear that the respondents proposed to cancel the petitioner s registration on the assumption that he was not-existent at his principal place of business, this Court considers it apposite to set aside the impugned order and remand the matter to the concerned officer to consider afresh after affording the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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