Case Law Details
L M Corporation Vs State of Gujarat (Gujarat High Court)
In the case of L M Corporation vs. State of Gujarat, the Gujarat High Court has set aside the cryptic, unreasoned, and unpalatable GST registration cancellation order and show cause notice and restored registration of certificate and directed GST authorities to permit the petitioner to file GST returns. The court emphasized the importance of providing reasons in orders and the principles of natural justice. The petitioner has sought the quashing of the show cause notice and the restoration of their registration. This decision highlights the requirement for transparency and fairness in decision-making processes.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. Petitioner is before this Court challenging the proceedings initiated by the show cause notice dated 29.03.2022 issued by the State Tax Officer, Ghatak-11 (Ahmedabad), Gujarat, which culminated into the order dated 28.07.2022 passed by the State Tax Officer canceling the registration of the petitioner Firm under the provisions of Central Goods and Services Tax Act (CBDT) with following reliefs:
“6. The petitioner, therefore, most respectfully prays that this Hon’ble Court be pleased:
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