TMI Blog2023 (7) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. That apart, the particulars such as designation and office of the issuing authority are also not mentioned in the show-cause notice - these defects themselves are sufficient to strike down the notice at the threshold. It is also constraining to hold that this is not the first occasion where these type of show-cause notices are being issued by the concerned authorities without clearly mentioning the reason for issuing such notice and without mentioning the particulars of issuing authority. The impugned show-cause notice is set aside and consequently, the registration of the petitioner is restored with immediate effect - petition allowed. - WRIT PETITION No.16097 of 2023 - - - Dated:- 12-7-2023 - HON BLE SRI JUSTICE U.DURGA PRA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purport of the show-cause notice, however, he submitted his explanation on 20.06.2023 i.e., on the same date of receiving the show-cause notice giving all the plausible explanations which are at his disposal. Learned counsel would thus submit that since the suspension of the registration causes any amount of hardship, the impugned show-cause notice may be set aside. Learned counsel would submit that on verification he came to know that the impugned show-cause notice was issued by the Assistant Commissioner (Central Taxes), Chittoor-1 Range, Tirupati Division and therefore, he addressed his explanation to the said authority and impleaded the Superintendent, Central Tax, Chittoor Range, Tirupati Division, as the 1st respondent, for convenien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We are constrained to hold that this is not the first occasion where these type of show-cause notices are being issued by the concerned authorities without clearly mentioning the reason for issuing such notice and without mentioning the particulars of issuing authority. We hope and trust that the concerned authorities will be diligent here after in issuing show-cause notices, as such notices contain drastic orders of suspension of the registration of the concerned assessees causing much hardship to them. 6. Accordingly, this writ petition is allowed and the impugned show-cause notice under Rules 22(1) and Sub-Rule (2A) of 21 vide reference Number: ZA370623035317K, dated 20.06.2023, is set aside and consequently, the registration of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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