Case Law Details
Manmish Traders Private Limited Vs State of Gujarat (Gujarat High Court)
It appears that the final order cancelling the registration also came to be passed by the Officer concerned dated 17.12.2021 in the Form GST REG-19. The show-cause notice as well as the final order passed by the Officer concerned are hereby quashed and set aside in view of the recent pronouncement of this Court in the case of Sing Traders vs. State Of Gujarat; Special Civil Application No.6315 of 2022; decided on 06.04.2021.
The G.S.T. registration stands restored. If the Department wants to proceed against the writ-applicant in future on any grounds, it may do so in accordance with law after giving due opportunity of hearing to the writ-applicant.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents.
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