TMI Blog2023 (7) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- It appears that despite Respondent No. 2 being put to notice of the filing of this petition, which was served on 2nd December 2022, Respondent No. 2 proceeded to pass an order dated 2nd January 2023, cancelling the Petitioner's registration. It also appears that the impugned order takes within its ambit some issues, which are not part of the show cause notice. There is no reason to not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assic case where Respondent No. 2-Superintendent, Range IV, Division II, CGST C EX, has acted in an arbitrary manner in cancelling the CGST registration of the Petitioner. A show cause notice was issued to the Petitioner on 1st August 2022 peculiarly calling upon the Petitioner to remain present on 2nd August 2022 at 2.01 p.m. Such show cause notice was merely uploaded on the Web- Portal. We fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that such action being resorted by Respondent No. 2 was patently arbitrary. The Petitioner has contended that the adjudication of the show cause notice overlooks the basic principles of natural justice as is passing an order adverse to the Petitioner inflicting the Petitioner with civil consequences the Petitioner was never granted an opportunity of being heard. 3. It appears that despite Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly. 5. We may also clarify that Respondent No. 2 is free to issue fresh show cause notice. If that be so, an opportunity be given to the Petitioner to reply to the fresh show cause notice in accordance with law. 6. We may also observe that whenever an action is intended to be taken by the Respondent in respect of registration of the dealers, it is expected that the show cause notice in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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