Gadhbor Metal Impex Vs State of Gujarat & Anr. (Gujarat High Court)
HC directs consideration of application for revocation of cancellation of GST registration on merits
In the case of Gadhbor Metal Impex Vs State of Gujarat & Anr., the Gujarat High Court addressed the issue of the cancellation of the petitioner’s GST registration. The petitioner had initially filed for revocation of the cancellation on January 2, 2023, which was followed by a show-cause notice from the authorities demanding an explanation for the delay. On January 27, 2023, the Assistant Commissioner condoned the delay and forwarded the application for further action. Despite this, the State Tax Officer rejected the revocation application on March 10, 2023, citing the petitioner’s failure to respond to the earlier show-cause notice. The Court found this rejection contrary to the facts, given the earlier order condoning the delay. Consequently, the Court quashed the March 10 order and remanded the case back to the State Tax Officer, instructing them to reconsider the application on its merits and provide the petitioner with a proper hearing. The Court directed that this process be completed within twelve weeks from the receipt of the order. The petition was accordingly disposed of, and the notice discharged.
