TMI Blog2024 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid schedule proposed by the respondent authorities shall be adhered to. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE NIRAL R. MEHTA R/SPECIAL CIVIL APPLICATION NO. 19221 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 920 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 1991 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 4666 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 5785 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 7970 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 9866 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 11301 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 14180 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 17445 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 18360 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 18367 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 17936 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 17987 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 20363 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 21284 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 1047 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 1349 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 15894 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 20545 of 2022 With R/SPECIAL CIVIL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final order of cancellation of registration that may be passed, the authority concerned shall issue an appropriate show cause notice containing all the necessary details and information in a physical form and forward the same to the dealer by RPAD. In the same manner, when it comes to passing the final order, the same shall also be passed in a physical form containing all the necessary information and particulars and shall be forwarded to the dealer by RPAD. 18.2 Over a period of time, we have noticed in many matters that the impugned order cancelling the registration of a dealer travels beyond the scope of the show cause notice. Many times, the dealer is taken by surprise when he gets to read in the order that the authority has relied upon some inspection report or spot visit report etc. If the authority wants to rely upon any particular piece of evidence then it owes a duty to first bring it to the notice of the dealer so that if the dealer has anything to say in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, it may be looked into. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/2023 and other allied matters: 1. Heard learned advocate Mr. Avinash Poddar, learned advocate Mr. Hardik Vora, learned advocate Mr. M.G. Nanavati and learned advocate Mr. Hiren J. Trivedi for the petitioner of the respective petitions, learned advocate Mr. Siddharth H. Dave for respondent Nos. 2, 5 and 7 and learned Assistant Government Pleader Mr. Chintan Dave for respondent No. 3- State and learned advocate Ms. Hetvi Sancheti for respondent No. 3 in Special Civil Application No. 11301/2023. 2. Pursuant to the oral request made yesterday, Chief Commissioner, Shri Samir Vakil, Joint Commissioner Shri M.D. Patel (Court Branch), Joint Commissioner Shri S.S. Zala (Administrative Branch), Principal Chief Commissioner (CGST) Smt. B.V. Siva Naga Kumari and Principal Commissioner, (CGST), Bhavnagar Shri Sukhjit Kumar are present before this Court. 3. After deliberations with the learned advocates for the respondents and in turn with above officers who are present in the Court, learned advocate Mr. Siddharth Dave appearing for CGST Department and learned AGP Mr. Chintan Dave, SGST Department of the State submitted that the respondent authorities shall take appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It was also directed that in case of rejection of any application, a speaking order should be passed. Copy of the instructions dated 15.07.2022 is annexed hereto and marked as ANNEXURE-R1. 4. It is further submitted that thereafter the respondent authority has issued detailed SOP on 01.04.2023 to all the field formations across the State of Gujarat laying down the procedure the procedure to be followed while dealing with the subject of cancellation of registration in details. In the said SOP the authorities were informed that the show cause notice issued to the dealer for cancellation of his registration number shall contain all the details and if any documents are relied upon by the authorities, then, the documents shall also be provided to the dealer along with the show cause notice. The instructions also contained a specific mention about passing a detailed speaking order after providing reasonable opportunity to the dealer. Copy of the SOP dated 01.04.2023 is annexed hereto and marked as ANNEXURE-R2. 5. It is further submitted before this Hon'ble Court that on 12.01.2024. the Chief Commissioner of State Tax was called in person by this Hon'ble Court. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall be issued within a period of two weeks from today i.e. on or before 15.02.2024 in all these petitions. It was further submitted that in the said notices, the petitioners shall be given an opportunity to file reply as well as hearing and such notices shall also contain reasons for initiating the revision proceedings along with reasons for cancellation of the registration if not, supplied to the petitioners earlier. 11. It was further submitted under instruction by the respective learned advocates for the respondents that even if the reasons are supplied earlier and if the petitioners request for the same, the respondent-authorities shall again provide a copy of the reasons for cancellation of the registration upon such request within aforesaid period. 12. The petitioners shall file detailed reply to such notice within a period of two weeks from the date of receipt of notice of revision under section 108 of the GST Act. 13. After receipt of the reply from the petitioners, the respondent-authorities shall pass appropriate order in accordance with law in exercise of powers under section 108 of the GST Act after giving opportunity of hearing to the petitioners and consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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