Invalid GST Registration Cancellation: Gujarat HC Rules Against Arbitrary Notice

Akshar Enterprise Vs State of Gujarat (Gujarat High Court) Introduction: The Gujarat High Court recently delivered a judgment in the case of Akshar Enterprise Vs State of Gujarat, challenging a show-cause notice issued under the GST Act. The petitioner sought to quash the notice dated 23.06.2023 and subsequent proceedings initiated by the tax authorities. Background of the Case: The petitioner is registered under the Gujarat Goods and Service Tax Act, 2017 (GGST Act) with GST Identification No.ZA240623179165H. An amendment in the place of business was allowed on 03.03.2023 after an application...