R C Construction Through Its Proprietor Babubhai Bhikhabhai Luhar Vs State of Gujarat & Ors. (Gujarat High Court)
In R C Construction vs State of Gujarat, the Gujarat High Court addressed a challenge to the cancellation of GST registration. The petitioner argued that the cancellation order was issued without providing valid reasons or an opportunity for a hearing. The Appellate Authority upheld the cancellation on grounds of limitation. Citing a similar case, Aggrawal Dyeing & Printing vs State of Gujarat (2022), the court emphasized the need for detailed show cause notices and procedural fairness. It found that the respondent authorities violated principles of natural justice by issuing cryptic orders. The court quashed the cancellation and remanded the case back to the Assessing Officer, directing them to provide detailed reasons and a hearing within a specified timeline. The petition was partially allowed, but the GST registration will remain suspended until the final decision.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
[1] Learned advocate Mr. Apurva Mehta for the petitioner and learned A.G.P. Mr. Raj Tanna for the respondents.
[2] By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancellation of registration passed by the Assessing Officer has been upheld and the appeal was dismissed on the ground of limitation.
