Vraj Traders Vs State of Gujarat & Ors. (Gujarat High Court)
Gujarat High Court held that show cause notice proposing cancellation of GST registration as well as order for revocation of application for cancellation of registration without stating any reasons is in breach of principles of natural justice and hence is liable to be quashed.
Facts- The petitioner is a proprietorship concern and had obtained registration under the provisions of the State Goods & Service Tax Act,2017. During the course of registration, the principal place of business was shown as Ahmedabad. The place of business shown during the registration was a rented premises. Petitioner also started business at the place in Junagadh. An amendment application was filed under the provisions of the Act on 01.05.2019 to incorporate additional place of business in the registration certificate. The amendment application was approved by the authority on 25.05.2019.
The Lease Agreement for the original place of business got expired in June,2019. The petitioner did not renew the lease agreement. The petitioner continued to operate from the premises at Junagadh and validly continued with the registration under the Act. Petitioner inadvertently skipped filing of application for amendment in Registration Certificate to delete the place of business at Ahmedabad and make the premises at Junagadh as the principal place of business.
