W.P.(MD)No.24755 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 01.11.2022
CORAM
THE HON'BLE MRS.JUSTICE S.SRIMATHY
W.P.(MD)No.24755 of 2022
and
W.M.P.(MD)Nos.18840 &18841 of 2022
R.Sujipriya ... Petitioner
Vs.
1. The Commissioner of Central GST & Excise,
Office of the Commissioner of Central GST & Excise,
Central Revenue Building, Bibikulam,
Madurai District.
2. The Assistant Commissioner of Central GST & Excise,
Office of the Assistant Commissioner of Central GST & Excise,
Dindigul II Division,
No.5/112, NGO Colony,
Dindigul District.
3. The Superintendent of Central GST & Excise,
Office of the Superintendent of Central GST & Excise,
Dindigul II Division,
No.5/112, NGO Colony,
Dindigul District.
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W.P.(MD)No.24755 of 2022
4. The Divisional Manager,
Canara Bank,
Madurai Region, Madurai.
5. The Auhtorized Officer,
Canara Bank, SME Branch,
Nehruji Nagar,
Dindigul District. ... Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of
India, praying this Court to issue a Writ of Certiorari, to call for the
records pertaining to the impugned order of the third respondent in
Reference Number: ZA331022065763U, dated 20.10.2022 and quash the
same.
For Petitioner : Mr.Sricharan Rangarajan
For Mr.Ramsundar Vijayaraj
For R1 to R3 : Mr.N.Dilipkumar
Senior Standing Counsel
Assisted by
Mr.K.Prabhu
Junior Standing Counsel
For R4 & R5 : Mr.C.Karthik
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W.P.(MD)No.24755 of 2022
ORDER
This Writ Petition is filed for Writ of Certiorari to quash the
impugned show cause notice of the third respondent, dated 20.10.2022.
2. The contention of the petitioner is that the show cause notice
is bereft of any materials and the show cause notice is extracted
hereunder:
“Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:
In case, registration has been obtained by means of fraud, willful misstatement or suppression of facts.
Your are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.
You are hereby directed to appear before the undersigned on 28/10/2022 at 12.30 PM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex- parte on the basis of available records and on merits.
Please note that your registration stands suspended with effect from 20/10/2022.”
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3. The learned Counsel appearing for the petitioner relied on the
judgment rendered by the High Court of Bombay in DBS Tradelink and
Advisors Pvt. Ltd. vs. The State of Maharashtra and others in Writ
Petition No.8474 of 2022. The show cause notice was issued by the
Bombay authorities. The Bombay High Court has considered the same
and has passed an order and the relevant portion is extracted hereunder:
“3. We do not know how a person is expected to respond to such a show cause notice. It says “It appears that registration is liable to be cancelled for the following reason: in case registration has been obtained by means of fraud, willful misstatement or suppression of facts. “The show cause notice does not even allege that petitioner has obtained registration by fraud or willful misstatement or suppression of facts. There is a digital signature appended in the said document which says signature is not verified.
Therefore, we have to take it to be an unsigned document. We fall to understand how it can be an official document.”
4. In the present case also the respondents have passed verbatim
the same show cause notice. Therefore, this Court is convinced that the
show cause notice is bereft of any materials. Therefore, the impugned
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show cause notice is quashed, consequently, the suspension issued by the
respondent is also quashed. The respondents are at liberty to issue fresh
show cause notice narrating the details or basis of issuing such show
cause notice.
5. With the above said direction, this Writ Petition is allowed. No
costs. Consequently, connected miscellaneous petitions are closed.
01.11.2022
Index : Yes / No
Internet : Yes / No
jbr
Note: Issue on 02/11/2022
To
1. The Commissioner of Central GST & Excise, Office of the Commissioner of Central GST & Excise, Central Revenue Building, Bibikulam, Madurai District.
2. The Assistant Commissioner of Central GST & Excise, Office of the Assistant Commissioner of Central GST & Excise, Dindigul II Division, No.5/112, NGO Colony, Dindigul District.
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3. The Superintendent of Central GST & Excise, Office of the Superintendent of Central GST & Excise, Dindigul II Division, No.5/112, NGO Colony, Dindigul District.
4. The Divisional Manager, Canara Bank, Madurai Region, Madurai.
5. The Auhtorized Officer, Canara Bank, SME Branch, Nehruji Nagar, Dindigul District.
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S.SRIMATHY, J
jbr
Order made in W.P.(MD)No.24755 of 2022
01.11.2022
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