Faiz Enterprise Vs State Tax Officer (Gujarat High Court)
Summary: The Gujarat High Court considered a petition challenging proceedings relating to the petitioner’s GST registration, including the show cause notice dated 30/10/2025, cancellation order dated 15/12/2025, order rejecting the revocation application dated 10/03/2026 issued on 23/03/2026, appellate order dated 25/05/2026 and GST APL-04 dated 26/05/2026. In its order dated 13/08/2026, the Court had noted that the State Tax Officer, Unit-67, had relied upon case laws which, according to the submissions before the Court, did not remotely deal with the issue involved. The Court specifically noted that the judgment cited as State of Gujarat v. Aarbee Structures Pvt. Ltd., 2024 (4) TMI 951, was not in existence, while the Madras High Court decision cited as M/s. Sri Vinayaga Agencies v. Assistant Commissioner, 2023 (5) TMI 106 had a different citation and its ratio did not apply to the matter. The Court also noted that the Calcutta High Court decision cited as Jyoti Tar Products Pvt. Ltd. v. Deputy Commissioner, 2024 (7) TMI 512 did not match the citation and its ratio did not apply.
The Court observed that it appeared that the impugned order had been passed by the State Tax Officer by placing reliance exclusively on AI-generated case laws. The Court had directed the learned Assistant Government Pleader to obtain appropriate instructions and indicated that the presence of the concerned State Tax Officer, Mr. D. A. Yadav, could be required if the submissions regarding the cited authorities were found correct.
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