TMI Blog2023 (8) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... e prejudice to the petitioner as the petitioner was never granted an opportunity of being confronted with such grounds in the show cause notice, so as to have an opportunity to meet such case of the department. In the absence of such opportunity, certainly the principles of natural justice would become applicable and any order of such nature as passed, would be required to be held to be in breach of the principles of natural justice. The impugned order dated 12 July 2021 is required to be quashed and set aside, with liberty to the respondent to issue a fresh show cause notice to the petitioner as permissible in law and after according an opportunity of a hearing to the petitioner, pass an appropriate order in accordance with law - petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings have no manner have moved forward, although more than one year has lapsed. It is his submission that there is a serious prejudice which is being caused to the petitioner due to the illegal concellation of the registration. In these circumstances, he submits that, there was no alternative for the petitioner but to approach this Court. 4. Mr. Walve would submit that the impugned order needs to be quashed and set aside, considering the settled principles of law that an order cannot be passed on a ground which is not a ground in the show cause notice, as no opportunity was available to the petitioner to meet such grounds, which emerge for the first time in the orders passed, at the final adjudication of the show cause notice. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prejudice to the petitioner as the petitioner was never granted an opportunity of being confronted with such grounds in the show cause notice, so as to have an opportunity to meet such case of the department. In the absence of such opportunity, certainly the principles of natural justice would become applicable and any order of such nature as passed, would be required to be held to be in breach of the principles of natural justice. 7. We are also in agreement with Mr. Walve when he relies on the decision in Ramji Enterprises Ors. (supra). The said decision was rendered in similar circumstances as in the present case, when the Court set aside the orders cancelling registration. 8. In the light of the above discussion, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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