M/S. Arhaan Ferrous And Non - Ferrous Solutions PVT.LTD. vs. The Superintendent
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Cause title — parties, addresses and appearances
The Court made the following: ORDER Counsel for the Respondent No.2 : SRI SURESH KUMAR ROUTHU, SC FOR CBIC Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to direct the 1®‘ respondent to forthwith revoke the suspension of registration of the petitioner in pursuance of the impugned notice of the 1®‘ respondent in Form GST REG-17 dated 20-6-2023 and restore the facility of generating E-invoicing, E- Way bill and filing of returns pending disposal of the writ petition as otherwise the petitioner would be put to irreparable loss and hardship.
*7 WRIT PETITION No.l6097 of 2023 ORDER: (per udpr, J) Kumar Routhu, learned Senior Standing Counsel for CBIC, representing on behalf of the respondents.. 2. 20.06.2023 in Form GST issued by HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAIPRATAPA Heard Sri V.Siddharth Reddy, learned counsel for petitioner, learned Government Pleader for Commercial Taxes and Sri Suresh Apart from the merits of the contents of the notice, the prime grievance of the petitioner, as ventilated by his learned counsel is that the show-cause notice was issued on vague, obscure and undecipherable ground and thereby, the petitioner is deprived of the opportunity to submit his objection/explanation. Learned counsel an undisclosed authority seeking show-cause for cancellation of registration of the petitioner’s GSTIN No.37AATCA9148BlZD w.e.f.20.06.2023. The challenge in this writ petition is to the impugned proceedings issued under Rules 22(1) and Sub-Rule (2A) of 21 of GST Act, vide reference Number:ZA370623035317K, dated
2 issued by the Central Authority under COST Act or the State Authority under AP GST Act, 2017. In these circumstances, learned counsel would submit, though the petitioner was not able to fully understand the purport of the show-cause notice, however, he submitted his explanation on 20.06.2023 i.e., on the same date of explanations which are at his disposal. Learned counsel would thus submit that since the suspension of the registration causes any amount of hardship, the impugned show-cause notice may be set aside. Learned counsel would submit that on verification he came to know that the impugned show-cause notice was issued by the Tirupati Division and therefore, he addressed his explanation to the said authority and impleaded the Superintendent, Central Tax, Chittoor Range, Tirupati Division, convenience sake. also not mentioned, so he is unable to know as to whether it was further submitted that the particulars of the issuing authority are as the respondent, for receiving the show-cause notice giving all the plausible Assistant Commissioner (Central Taxes), Chittoor-1 Range,
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Sri Suresh Kumar Routhu, learned Senior Standing Counsel for CBIC for the respondents, on oral instructions, would submit that the impugned show-cause notice has not been emanated from the office of either the Assistant Deputy Commissioner (Central Taxes), Tirupati Division, the matter thereafter and that is how, the matter is heard. 4. petitioner as the reason shown is as follows: The reason shown above requires no fiirther emphasis as it is 5. vague and delphic and therefore, show-cause notice gives no scope for the petitioner to give an affective reply. Still, the petitioner submitted his explanation/objections on 20.06.2023 giving certain requested the Court to pass appropriate orders accordingly. Learned Government Pleader for Commercial Taxes represented As rightly submitted by the learned counsel for petitioner, the reason for issuing show-cause notice is very cryptic and undiscemible with regard to the default if any committed by the or any other Central Authority and ’‘'‘Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may he prescribed. ”
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Accordingly, this writ petition is allowed and the impugned show-cause notice under Rules 22(1) and Sub-Rule (2A) of 21 vide reference Number:ZA370623035317K, dated 20.06.2023, is set aside and consequently, the registration of the petitioner is restored with immediate effect. However, this order will not preclude the details therein, which in our view need not be discussed at length as the show-cause notice itself suffers the vice of obscurity. That apart, the particulars such as designation and office of the issuing authority are also not mentioned in the show-cause notice. In our considered view, these defects themselves are sufficient to strike down the notice at the threshold. We are constrained to hold that this is not the first occasion where these type of show-cause notices are being issued by the concerned authorities without clearly mentioning the reason for issuing such notice and without mentioning the particulars of issuing authority. We hope and trust that the concerned authorities will be diligent here after in issuing show-cause notices, as such notices contain drastic orders of suspension of the registration of the concerned assessees causing much hardship to them.
5 / //// To, M SRINIVAS ASSISTANT REGiSTRAEt As a sequel, interlocutory applications pending, if any, in this case shall stand closed. concerned authority to issue a fresh show-cause notice embedding ■ all necessary and relevant particulars therein so as to enable the petitioner to submit his explanation. No costs. SECTION OFFICER
The Superintendent, Central Tax, Chittoor Range, Tirupati Division, Andhra Pradesh.
The Principal Commissioner of Central Tax, Tirupati Commissionerate, 9/86A, Amaravathi Nagar, M.R.Palli, Tirupati-517502, Andhra Pradesh.
The Secretary, Union of India, represented by its Ministry of Finance, Central Secretariat, New Delhi.
One CC to Sri V. Siddharth Reddy, Advocate [OPUC]
Two CCs to GP for Commercial Taxes, High Court of Andhra Pradesh. (OUT)
One CC to Sri Suresh Kumar Routhu, SC for Endowments (OPUC)
One CC to Sri N. Harinath, Deputy Solicitor General of India (OPUC) .5 8. Two C.D. Copies VNA /
HIGH COURT DATED:12/07/2023 ORDER WP.No.16097 of 2023 ALLOWING THE W.P. WITHOUT COSTS *•• ''' 14 ,11)1 2023 3 14,lU12fl23 d . \ X
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.