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Case Law Details

Case Name : Rathod Enterprise Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 18603 of 2022
Date of Judgement/Order : 28/04/2023
Related Assessment Year :
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Rathod Enterprise Vs State of Gujarat (Gujarat High Court)

Gujarat High Court directed the petitioner to furnish their reply as second show cause notice already issued by the department containing the reasons for cancellation of GST registration.

Facts- The petitioner is a registered Enterprise under Gujarat Goods and Service Tax Act, 2017 having goods and service tax Identification No.24BVJPR6842L1ZY. The petitioner has submitted that a show cause notice dated 26.8.2022 came to be issued by the department in Form GST REG-17/31. The said notice states that “in case, registration has been obtained by means of fraud, willful misstatement or suppression of facts.” The said notice has been challenged by the petitioner on the ground that the same is one line cryptic notice and principles of natural justice has not been followed by the respondent authority by not giving of any opportunity of being heard.

Conclusion- Held that on 26.8.2022, the respondent authority issued another show cause notice for cancellation of registration. The said show cause notice is on record. In view of the above developments and the situation emerging i.e. issuance of second show cause notice of even date, ends of justice would be served if this petition is disposed of by directing the petitioner to furnish reply within 15 days.

FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT

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