Case Law Details
Syed Jafar Abbas Vs Commercial Tax Officer (High Court Gujarat)
The subject matter of challenge in the present writ application is to the impugned order dated 04.06.2020 cancelling the GST registration of the writ applicant w.e.f. 24.10.2018. We need not delve much into the facts of this litigation as the order impugned deserves to be quashed and set aside outright on two grounds (i) no showcause notice in form GST REG17 was issued and (ii) the impugned order cancelling the registration is bereft of any details.The impugned order is at page 25, AnnexureD to the writ application. We take notice of the fact that the writ applicant had no opportunity to put forward his case before the impugned order of cancellation came to be passed.
Mr.Kathiriya, the learned AGP very fairly submitted that the order impugned dated 04.06.2020 is not only bereft of any material particulars, but the same has been passed without issuing the showcause notice in Form GST REG17.
In the result, this writ application succeeds and is hereby allowed. The impugned order dated 04.06.2020 is quashed and set aside.
The matter is remitted to the Commercial Tax Officer, Ghatak7, Ahmedabad, with a direction that, if he intends to pass a fresh order of cancellation of registration, then he shall first issue showcause notice in Form GST REG17 giving an opportunity of hearing to the writ applicant and thereafter, pass an appropriate order. This exercise be completed at the earliest, preferably within a period of four weeks from the date of presentation of this order before the authority. We may clarify that, if the respondent is of the firm view that the registration deserves to be cancelled, only then, he may intend fresh exercise of issuing fresh showcause notice and passing of the fresh order, otherwise, the original registration may restore in accordance with law.
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