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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.Sonak, Jitendra Jain
Saurabh Sahu – Appellant
Versus
State of Maharashtra – Respondent
| Table of Content |
|---|
| 1. challenge to cancellation of gst registration. (Para 3 , 4 , 5) |
| 2. show cause notice must specify charges. (Para 6 , 7 , 11) |
| 3. delay in filing does not negate right to relief. (Para 12 , 13) |
| 4. natural justice breaches warrant judicial intervention. (Para 14 , 15) |
| 5. petition allowed with instructions for new notice. (Para 16 , 17 , 18 , 19 , 20) |
JUDGMENT :
M.S. Sonak, J.
1. Heard learned counsel for the parties.
2. Rule. The rule is made returnable immediately, at the request and with the consent of the learned counsel for the parties.
3. The challenge in this Petition is to the order dated 07 July 2023, for cancellation of the Petitioner’s registration under the MAHARASHTRA GOODS AND SERVICES TAX ACT , 2017 (“the MGST Act”).
4. The impugned order was preceded by a show cause notice dated 12 June 2023, which is annexed at Exh-B, page 21 of the Petition.
5. The contents of the show cause notice dated 12 June 2023 at Exh-B are transcribed below for the convenience of reference.
Form GST REG-17
[See Rule 22(1)/sub-rule (2A) of rule 21A]
Reference Number: ZA270623104384Q
Date : 12/06/2023
To
Registration Number (GSTIN/Unique ID): 27JPLPS2317B1ZS
SAURABH SAHU
206, VASUDEV DHAM CHS L
A vague show cause notice lacking specific allegations constitutes a breach of natural justice, rendering administrative actions unsustainable.
Vague show cause notices violate principles of natural justice, necessitating clear allegations to ensure due process in administrative actions.
A show-cause notice must contain specific allegations to enable the noticee to respond effectively, and orders must be informed by reason and not violate the principles of natural justice.
A show cause notice must provide clear factual details to uphold natural justice; failure to do so invalidates subsequent cancellation orders.
A show-cause notice must specify charges clearly to ensure fairness in quasi-judicial proceedings; vagueness renders the proceedings invalid.
The court underscored the necessity of adhering to principles of natural justice, requiring that administrative orders affecting rights must include clear reasoning and a fair opportunity for respons....
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