TMI Blog2023 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... I 864 - GUJARAT HIGH COURT ] where it was held that According to the learned AGP, it is in such circumstances that the show cause notices and impugned orders without any details are being forwarded to the dealers. This hardly can be a valid explanation for the purpose of issuing such vague show cause notices and vague final orders cancelling the registration. Since the present petition is squarely covered by the aforesaid order, the impugned notice being cryptic and without reasons deserves to be quashed and set aside - Petition allowed. - HONOURABLE MR. JUSTICE BIREN VAISHNAV AND AND HONOURABLE MR. JUSTICE DEVAN M. DESAI Appearance: For The Petitioner(S) No. 1 : Mr Shubham Jhajharia(10231) For The Respondent(S) N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred decision and the fact that the facts of the present petition shall be governed by the said decision. 5. This court in the case of Sarvoday Impex vs. Union of India rendered a decision on 07.06.2023 in Special Civil Application No. 903 of 2023 in an identical matter relying on a decision of the coordinate bench of this court in the case of Aggrawal Dyeing and Printing Work s vs. State of Gujarat And Others reported in Special Civil Application No. 18860 of 2021 decided on 24.02.2022. The relevant paras of the said decision read as under: [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [12] In Special Civil Application No.11262 of 2020, the Division Bench of this Court has considered the similar type of show-cause notice and observed in paras 2, 3, 4, 5 6 as under:- 2. Mr. Meena is the signatory of the show cause notice as also the impugned order of cancellation both of which are assailed in the writ petition. We have directed for the appearance of Mr. Meena upon perusal of the show cause notice dated 20.07.2020 (Annexure-H to the petition). Perusal of the 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner and also about personal hearing, but according to Mr. Dave neither he had submitted any reply nor afforded any opportunity of hearing. This fact is not disputed by Mr.Bhatt. 4. Mr.Bhatt, learned counsel for the respondent No.2 has sought to explain that some discrepancy occurred on account of some technical glitch in the system (on-line portal). The reply filed by the respondent is on record. 5. We are not entering into the merits of the impugned order as we are convinced that the show cause notice itself cannot be sustained for the reasons 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opriate order in accordance with law. The concerned respondent is hereby directed to restore the registration of the petitioner forthwith. [15] It is needless to mention that it shall be open for the petitioner to respond to such notice by filing objection/reply with necessary documents, if relied upon. [16] It is clarified that this Court has not examined the merits of the case of the parties. 6. In view of the above, since the present petition is squarely covered by the aforesaid order, the impugned notice being cryptic and without reasons deserves to be quashed and set aside. 7. In view of the above, the present petition is allowed. The impugned show-cause notice dated 10.12.2022 is hereby quashed and set aside. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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