Case Law Details
Vinayak Metal Through Its Proprietor Ankit Ratilal Gunjariya Vs State of Gujarat (Gujarat High Court)
On bare perusal of the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non-speaking order. It cannot be disputed that with cancellation of registration, the dealer is liable to both civil and penal consequences. To say the least, the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is non-speaking but cryptic in nature and the reason of cancellation not decipherable there from. In such circumstances, the Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. We therefore, quash and set aside the show cause notice dated 01.11.2021 as well as the consequential order dated 18.01.2022. We also quash and set aside the show cause notice dated 11.10.2021 and consequential order dated 31.12.2021 cancelling registration in Special Civil Application No. 5482 of 2022 and show cause notice dated 16.11.2021 and consequential order dated 07.12.2021 in Special Civil Application No. 5485 of 2022. We further remit these matters to the respondent No.2 for denovo proceedings in accordance with law. In view of the fact that we have quashed the order of cancellation of GST registration, the respective GST registration stands revived.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common judgment and order. All the writ applicants have approach this Court being aggrieved by the illegal action of respondent State Tax Officer seeking cancellation of registration under the Gujarat Goods and Service Tax Act, 2017 ( In short, “the GGST Act, 2017”).
2. For the sake of convenience, the Special Civil Application No.5480 of 2021 is treated as the lead matter.
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