Shokinbhai Gaphurji Sankhala Vs Commercial Tax Officer & Ors. (Gujarat High Court)
In the case of Shokinbhai Gaphurji Sankhala vs. Commercial Tax Officer & Ors., the Gujarat High Court addressed a petition challenging the cancellation of GST registration and the appellate authority’s decision. The petitioner argued that the cancellation order lacked sufficient reasons. Citing a precedent from M/s. Aggrawal Dyeing & Printing vs. State of Gujarat, the court noted procedural deficiencies, including the lack of detailed information in the show cause notice and final order. The court emphasized that such notices should include comprehensive details and allow the dealer to respond to any evidence used. The court ruled that the cancellation orders were invalid due to these procedural lapses and remanded the case for a fresh show cause notice with detailed reasons, ensuring the petitioner would have a fair opportunity to present their case. The court clarified that it did not assess the case’s merits but required that any new orders comply with legal standards.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. Heard learned advocate Mr.Aayog Doshi for the petitioner and learned Assistant Government Pleader Mr. Chintan Dave for the respondents.
2. By this petition under Articles 226 of the Constitution of India, the petitioner has challenged the show cause notice, the order for cancellation of the registration under the provisions of the Central / Gujarat Goods and Services Tax Act, 2017 (for short ‘the GST Act’) as well as the order of the appellate authority, whereby the orders of cancellation of registration passed by the Assessing Officer have been upheld, dismissing the appeal filed by the petitioner on the ground of limitation.
