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TMI Blog2023 (6) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 24.11.2021 issued by the respondent authority may be quashed and set aside. [2] Looking to the issues involved in the present petition, learned advocates appearing for the parties have jointly requested that this petition may be taken up for final disposal at the admission stage. [3] Hence, Rule. Learned AGP Mr. Pranav Trivedi waives service of notice of rule for and on behalf of qua respondents. [4] Heard Mr. Uchit Sheth learned advocate for the petitioners and Mr. Pranav Trivedi, learned Assistant Government Pleader for the respondents. [5] Learned advocate appearing for the petitioners submitted that the petitioners are engaged in the business of trading in base oil and they are duly registered under the Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication No. 18860 of 2021 decided on 24.02.2022 and allied matters. 6.1 At this stage, it is further submitted that this Court has recently passed the order on 15.06.2023 in the case of Sona Metals vs. State of Gujarat in Special Civil Application No. 25221 of 2022 and once again, relying upon the aforesaid decision rendered in the case of Aggrawal Dyeing (supra) submitted that this Court has quashed and set aside the Show-cause notice issued by the concerned respondent. Therefore, he urges before this Court to allow the present petition. [7] On the other hand, Mr. Pranav Trivedi, learned AGP for the respondents though tried to oppose this petition, fairly submitted that on the basis of written communication, no speaking order was passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted date and time, the case will be decided exparte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 24/11/2021. Place : Gujarat Date : 24/11/2021 Signature Not Verified Digitally signed by DS GOODS AND SERVICES TAX NETWORK (4) Date: 2021.11.24, 17:45:28 IST [10] Recently, this Court has passed the order in the similar type of case of Sona Metals (supra) and observed in para 12 as under:- "12. In similar type of cases, this Court has considered such type of show cause notice, which was issued for cancellation of registration and this Court, after considering the decision rendered in case of Aggrawal Dyeing (supra), has allowed the writ petition be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y DS GOODS AND SERVICES TAX NETWORK 07 Date: 2023.01.06, 15:31:49 IST [10] From the aforesaid show-cause notice, it is clear that the respondents have not provided in details to the petitioner, how the petitioner has committed fraud, wilful misstatement or suppression of facts; while obtaining the registration, no documents were supplied to the petitioner alongwith the said show-cause notice. [11] This Court has considered in the similar type of case of Aggrawal Dyeing (supra) and observed in para 13.1 and 16 as under:- "13.1 To say the least, the respondent authority i.e. the Assistant/Deputy Commissioner, State tax Officer ought to have atleast incorporated specific details to the contents of the show cause. Any prudent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to enable the noticee to give his reply. The contents of the show cause notice dated 20.07.2020 are reproduced below: "Form GST REG-17 [See Rule 22(1)] Reference Number: ZA2407200794641 Date :20/07/2020 To INDRESH KUMAR 3, SOMNATH SHOPPING CENTER, SMRUTI MANDIR CANAL ROAD GHODASAR, AHMEDABAD, Ahmedabad, Gujarat,380050 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons already recorded above. Therefore, the cancellation of registration resulting from the said show-cause notice also cannot be sustained. 6 For the reasons recorded above, the writ petition succeeds and is allowed. The impugned show cause notice dated 20.07.2020 (Annexure-H) and the impugned cancellation order dated 30.07.2020 (Annexure-I) are hereby quashed. With respect to the other consequence that may follow, the parties would be at liberty to take appropriate steps. Mr. Bhatt made request that the Court may grant liberty to proceed afresh. We are not inclined to pass such order, but we only observe that if law permits, the respondent No. 2 may proceed afresh in accordance with law." [13] From the aforesaid order, it reveals t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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