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TMI Blog2024 (6) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration certificate of the petitioners under the GST Acts. (C) Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to stay the operation, execution and implementation of impugned order dated 22.4.2022 (annexed at Annexure A) and the respondents may please be directed to restore and activate the registration certificate of the petitioners under the GST Acts; (D) Ex-parte ad interim relief in terms of prayer C may kindly be granted; (E) Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray." [2] The brief facts of the case can be stated as under: [2.1] The 1st petitioner is a proprietorship concern having place of business at 407/1, Nadawala ni Pole, M.G. Haveli Road, Astodia, Ahmedabad 380001. The 2nd petitioner is the proprietor of the 1st petitioner and his rights and interest are directly affected by the subject matter of the present petition. The 1st respondent is the Union of India. The 2nd respondent is an officer of the Union of India entrusted with the task of collecting tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order are the most arbitrary action in gross violation of principles of natural justice at the end of the respondents authorities. [5.3] Learned advocate Mr. Sheth has vehemently submitted that the present case is squarely covered by the judgement of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat and two others [R/Special Civil Application No. 18860 of 2021 decided on 24th February 2022]. [6] By making above submissions, learned advocate Mr. Sheth has requested this Court to allow the present petition, as prayed for. [7] Per contra, learned advocate Mr. Priyank Lodha for the respondent No. 2, though vehemently opposed the present petition, but could not dispute the factum with regard to issuance of show cause notice 8th April 2022 and asking the petitioners to appear on the very same date. Learned advocate Mr. Lodha, however, could not dispute the fact that no material in support of the show cause notice was provided to the petitioners. Accordingly, learned advocate Mr. Lodha has requested this Court to pass appropriate orders in the interest of justice. [8] We have heard learned advocates appearing the respective parties and have gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible/unsustainable particularly when it is subject to appeal/revision. It is to be noted that in the case of Kranti Associates v. Masood Ahmed Khan, (2010) 9 SCC 496, the Hon'ble Supreme Court after considering various judgments formulated certain principles which are set out below: "a. In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in support of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. e. Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispensable a component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. g. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reason which is the heart and soul of the decision and said reasons must be the result of independent re-appreciation of evidence adduced and documents produced in the case. 12. At this stage it would be germane to refer to observations made by the Andha Pradesh High Court in the case of MRF Mazdoor Sangh vs. The Commissioner of Labour & Others, reported in 2014 (3) ALT 265, MANU/AP/1685/2013, wherein the matter of cancellation of registration of trade union, it was held that : "The show cause notice should reflect the jurisdictional facts based on which the final order is proposed to be passed. The person proceeded against would then have an opportunity to show cause that the authority had erroneously assumed existence of a jurisdictional fact and, since the essential jurisdictional facts do not exist, the authority does not have jurisdiction to decide the other issues." 12.1 We find that the aforesaid observation would squarely apply to the present facts of the case on hand. Thus, the sum and substance of various judgments on the principles of natural justice is to the effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation as well as the consequential respective impugned orders cancelling registration with liberty to the respondent No. 2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. It is needless to mention that it shall be open for the writ applicants to respond to such notices by filing objections / reply with necessary documents, if relied upon. We clarify that we have not gone into merits of the case." [10] Keeping in mind the aforesaid ratio laid down by this Court as well as keeping in mind the facts of the present case, it appears that the show cause notice, which was issued upon the petitioners dated 8th April 2022, wherein the petitioners were directed to remain present on the very same date i.e. on 8th April 2022 for the purpose of explaining the show cause notice. It is also an undisputed fact that along with the show cause notice, the petitioners were not given any material evidence which is sought to be relied upon in support of the show cause notice. In this light, if the impugned order dated 22nd April 2022 is peru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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