Case Law Details
Sona Metals Vs State of Gujarat (Gujarat High Court)
Order cancelling GST registration based on very vague and cryptic notice is unsustainable
Gujarat High Court declares the order canceling GST registration as unsustainable in law and sets it aside. The court emphasizes that the cancellation was based on a vague and cryptic show cause notice, which prevented the petitioner from providing a proper response. The court refers to a previous case and concludes that such notices are not valid grounds for cancellation.
Facts- The petitioner is registered under the Gujarat Goods & Services Tax Act, 2017. The petitioner received show cause notice in Form GST REG-17/31 simply stating that in case, the Registration has been obtained by means of fraud, wilful misstatement or suppression of fact.
Further, order cancelling the registration in Form GST REG-19 was passed which stated that the registration of the petitioner was being cancelled pursuant to the show cause notice dated 30.06.2022, but in fact, the petitioner did not receive any such notice dated 30.06.2022 as stated in the impugned order. The petitioner, therefore, has preferred the present petition.
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