Shreeji Rubtech Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court)
In the case of Shreeji Rubtech Pvt. Ltd. vs. Union of India & Ors., the Gujarat High Court addressed the cancellation of GST registration by the respondent authorities. The petitioner, a private company operating in Gujarat, obtained GST registration on May 4, 2023. However, the registration was canceled on June 26, 2023, following a show-cause notice alleging non-compliance with GST provisions. The petitioner sought revocation of the cancellation but faced rejection from both the adjudicating and appellate authorities, citing reasons such as the absence of business activities at the principal place of business and discrepancies in documentation.
The petitioner contended that the show-cause notice and cancellation orders were cryptic and lacked specific reasons. Referring to the Gujarat High Court’s judgment in Aggarwal Dyeing & Printing Works vs. State of Gujarat, the petitioner argued for remanding the matter for fresh consideration. The court noted that the show-cause notice and subsequent orders did not include sufficient reasoning or detailed findings. Consequently, the High Court quashed both the notice and the cancellation order and directed the respondent authorities to reexamine the case within 12 weeks. During this period, the GST registration would remain suspended until a new order is issued after granting the petitioner an opportunity to present its case.
