Case Law Details
Asterpetal Trade And Services Private Limited Vs State of Gujarat (Gujarat High Court)
The writ applicant is engaged in the business of trading of bullion and agricultural commodities. The writ applicant is registered under the GGST Act with effect from 25.01.2018. The writ applicant came to be served with a show cause notice dated 15.06.2021 in Form GST REG – 17/31 calling upon the writ applicant to show cause as to why the registration should not be cancelled. Later, the Commercial Tax Officer, Ghatak – 25 (Kalol) , Range -7, Division – 3, Gujarat, issued a fresh show cause notice dated 28.07.2021. Ultimately, the final order came to be passed dated 10.08.2021 cancelling the registration.
HC observed that show cause notices, referred to above, and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., Special Civil Application No.18860 of 2021, decided on 24.02.2022.
In view of the aforesaid, this writ application succeeds and is hereby allowed. The impugned order cancelling the registration and the show cause notice is hereby quashed and set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
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