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2022 (4) TMI 1540 - HC - GSTSeeking restoration of cancelled GST registration of petitioner - HELD THAT - This writ application is allowed in terms of the judgment in the case of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) 2022 (4) TMI 864 - GUJARAT HIGH COURT the impugned show cause notice dated 31.03.2022 at page 17 Annexure P/2 is hereby quashed and set aside. It is is needless to clarify that since the impugned show notice has been quashed and set aside the registration stands restored.
Issues:
Challenge to show cause notice and proceedings initiated by State Tax Officer under GST Act, Restoration of registration under GST Act, Interim relief against show cause notice, Further interim reliefs as deemed fit by the Hon'ble Court. Analysis: The writ applicant sought relief through a writ application under Article 226 of the Constitution of India, challenging a show cause notice dated 31.03.2022 issued by the State Tax Officer under the Goods and Services Tax Act, 2017. The applicant requested the court to quash the notice and any proceedings initiated as a result. Additionally, the applicant sought a mandamus to restore their registration under the GST Act immediately. An ex-parte ad interim order was also requested to stay the operation of the show cause notice pending the final disposal of the petition, along with any further interim reliefs deemed appropriate by the Court. During the hearing, both Mr. Nanavati, representing the writ applicant, and Mr. Utkarsh Sharma, representing the respondent, presented their arguments. The Court, in its decision, referred to a previous judgment in the case of Aggarwal Dyeing and Printing Works Versus State of Gujarat & others, Special Civil Application No.18860 of 2021. Citing this precedent, the Court quashed and set aside the impugned show cause notice dated 31.03.2022, thereby allowing the writ application and making the rule absolute. The Court further clarified that with the quashing of the notice, the registration of the applicant stands restored. In conclusion, the Court granted the relief sought by the writ applicant by quashing the show cause notice and setting aside any related proceedings initiated by the State Tax Officer. The registration of the applicant under the GST Act was restored as a result of the Court's decision. The judgment highlighted the importance of adhering to legal procedures and precedent in matters concerning show cause notices and registrations under the GST Act.
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