officer passed order without approving
Case Title | Vahanvati Steels vs State of Gujarat. |
Court | Gujarat High Court |
Honorable Judges | Justice J.B.Pardiwala & Justice Nisha M.Thakore |
Citation | 2022 (4) GSTPanacea 239 HC Gujarat C/SCA/7115/2022 |
Judgement Date | 11-April-2022 |
Council for Petitioner | Maulik Nanavati |
Council for Respondent | Utkarsh Sharma |
Section | NA |
In Favour of | In Favour of Assesses |
The Gujarat High Court bench of Justice J.B.Pardiwala & Justice Nisha M.Thakore has held that court held what basis the respondent no.2 could have even put his signature on such an order does the aforesaid order with only questions-marks make any sense. The order dated 29.03.2022 cancelling the registration of the writ-applicant is hereby quashed and set aside.
FACTS OF THE CASE
It all started with issue of a very vague show-cause notice dated 29.03.2022 calling upon the writ-applicant to show cause as to why his GST registration should not be cancelled.
The show-cause notice being as vague as anything, the writ applicant came to this High Court by filing the Special Civil Application No.6008 of 2022 challenging the same.
The Special Civil Application No.6008 of 2022 referred to above, came to be disposed of by this Court .Respondent shall be open for him to issue a fresh show cause notice in a physical form and such fresh show cause shall contain all necessary information and details for the purpose of effectively responding to the same.
In accordance with the order passed by this Court as above, it was expected of the respondent no.2 to issue a fresh show-cause notice containing all the necessary information and material particulars to enable the writ-applicant to meet with the same. However, the respondent no.2 proceeded to pass an order cancelling the registration. The order cancelling the registration on the face of it is as vague as anything.
The writ-applicant preferred an application seeking revocation of the order cancelling the registration once-again an absurd and vague order came to be passed by the respondent no.2 .
officer passed order without approving
COURT HELD
Considering the facts as recorded, held that does the aforesaid order with only questions-marks make any sense?
Court fail to understand that the respondent no.2 might not have felt even for a second as to what he was doing. We are at pains to observe as to on what basis the respondent no.2 could have even put his signature on such an order. When he signs the order it means he is approving the contents of the order
He pressed very hard for issue of notice to the respondent no.2 for contempt. Mr. Nanavati is fully justified in making such a submission.
However, court are not issuing any notice for contempt today with a warning to the respondent no.2 that henceforth if this court comes across any such vague order or show-cause notice duly signed by him, then that will be his last day in the office.
The order dated 29.03.2022 cancelling the registration of the writ-applicant is hereby quashed and set aside.
officer passed order without approving
ANALYSIS OF THE JUDGEMENT
Mr. Nanavati, the learned counsel appearing for the writapplicant very emphatically submitted that this a fit case, in which the respondent no.2 should be proceeded for contempt of court. He pressed very hard for issue of notice to the respondent no.2 for contempt. Mr. Nanavati is fully justified in making such a submission. However, we are not issuing any notice for contempt today with a warning to the respondent no.2 that henceforth if this court comes across any such vague order or show-cause notice duly signed by him, then that will be his last day in the office.
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Vahanvati Steels
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