Case Law Details
Arsh Traders Through Proprietor Aslam Sodagrbhai Shekh Vs Commercial Tax Officer (Gujarat High Court)
Gujarat High Court held that impugned order cancelling the registration traveling beyond the scope of show cause notice is untenable in law.
Facts- Petitioner is before this Court seeking to challenge the action of the respondent – Authority of cancelling the registration and also of rejecting of application for revocation of cancellation under the Gujarat Goods and Service Tax Act, 2017.
Notably, show cause notice was issued by the respondent by the cancellation of registration on the ground that it has been obtained by means of fraud and willful mistake and by suppression of facts. The petitioner was directed to appear, however, when no physical notice was received and as the petitioner is not techno savvy, he could not accede.
Pursuant to the said notice, respondent cancelled the registration of the petitioner without making any mention or reason of cancellation.
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