ED AND F MAN COMMODITIES INDIA PVT. LTD.

Vs.

THE ASSISTANT COMMISSIONER STATE TAX & ORS

MAT/611/2025 IA No. CAN/1/2025

HIGH COURT: Calcutta

 DATED: – 13.05.2025

Citation: 2025 taxo.online 746

Court held show cause notice must disclose clear and specific reasons and failure to do so invalidates entire proceedings including appellate orders.

Cancellation of registration – Show cause notice & order devoid of reasons – Cancellation relied on inspection report not provided to petitioner violating procedural requirements – Violations of principles of natural justice – No fair opportunity to respond to allegations – Appeal rejected relied on flawed show cause notice and inspection report

Held: Appeal allowed – Writ petition allowed – Impunged order set aside – Authority to issue fresh show cause notice including copy of inspection report afford reasonable time and opportunity of personal hearing be afforded.

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