2023 (10) TMI 575

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commercial Tax ORDER: HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Mr. L.Venkateswar Rao, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of the order dated 01.07.2023 passed by respondent No.1 cancelling the goods and ser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fixes a date of hearing, it would not be just and proper to hear and decide the matter on a date prior to the date which is notified. That apart, even the show cause notice appears to be quite vague inasmuch as petitioner was asked to show cause as to why its GST registration should not be cancelled for wrongful availment of input tax credit (ITC). The show cause notice is silent as to the quantu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X