2019 (7) TMI 1068 - HC - GST

Cancellation of registration certificate - Grant of relief - HELD THAT - The writ applicants have been able to make out a strong prima facie case to have an adinterim order in terms of para 7.0 (B) (iii). We, accordingly, grant such relief. The respondents are directed to file their reply by the next returnable date and make their stance clear. In the meantime, the respondents shall not take any action as regards cancelling the GST registration of the writ applicants. Let Notice be issued to the respondents, returnable on 28th August 2019.

Summary

Issues:
- Granting adinterim relief to the writ applicants regarding GST registration cancellation.

Analysis:
The High Court of Gujarat, comprising Mr. J.B. Pardiwala and Mr. A.C. Rao, JJ., issued an oral order in response to a petition. The court, after hearing the arguments from Mr. S.N. Soparkar, the senior counsel, and Mr. Amar N. Bhatt, the counsel for the writ applicants, found that the writ applicants had presented a strong prima facie case for adinterim relief. The court granted relief in terms of para 7.0 (B) (iii) to the writ applicants. The respondents were directed to file their reply by the next returnable date and were prohibited from taking any action to cancel the GST registration of the writ applicants in the interim. The court ordered that respondents 1 and 4 be served by Registered Speed Post, while other respondents could be served directly. The court's decision aimed to maintain the status quo until further proceedings and responses from the respondents were received.