Case Law Details
Amit Chandrakant Shah Vs State of Gujarat (Gujarat High Court)
Gujarat High Court held that order passed cancelling GST registration without mentioning the reason for said cancellation is non-speaking and cryptic in nature.
Facts- The petitioner is engaged in the business of Trading of Gold, Silver and Building Materials etc. and has been a registered dealer holding GSTIN Registration No. 24ANLPS0681F1ZW under the provisions of the Goods and Services Tax Act, 2017 with effect from 04.08.2017.
A notice was issued by the Assistant Commissioner asking the petitioner to show cause as to why the registration certificate issued in the name of the his firm be not cancelled. He replied to the same and thereafter, a non-speaking order has been received by him from the respondent no.2 intimating him that the GST Registration Number is cancelled.
Conclusion- In case of Aggarwal Dyeing and Printing Works vs. State of Gujarat and others the similar notice had been quashed and set aside by the Court. Since the notice did not contain the requisite details and the order also was a non-speaking and cryptic in nature, the reason for cancellation could not have been deciphered from the same.
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