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2024 (1) TMI 1298 - HC - GSTIssuance of the cryptic notice and order for cancellation of registration - HELD THAT - The respondents are directed to provide list of all the similar matters so that such matters can be listed on the next date of hearing. Registry to list all the matters of the list to be provided by the learned advocate on the next date of hearing. Stand over to 1st February, 2024.
Issues involved:
1. Implementation of a previous court decision regarding issuance of notices and cancellation of registration. 2. Request for time to address additional issues related to advisories to suppliers. Analysis: 1. The High Court heard from various advocates representing the petitioners and respondents, including the CGST and SGST departments. The court noted the presence of key officers from the tax departments. It was discussed that the respondent authorities would take necessary steps to comply with a previous court decision (Aggarwal Dyeing & Printing vs. State of Gujarat) regarding the issuance of notices and cancellation of registration. The CGST and SGST departments assured the court that they would act in accordance with the court's directions and had already issued instructions for implementation. The advocates requested a two-week extension to file a detailed affidavit outlining the actions to be taken to resolve pending issues related to notice issuance and registration cancellation. The court granted the requested time for compliance and directed the respondents to provide a detailed report within two weeks, as well as a list of similar matters for future hearings. 2. During the proceedings, one of the advocates representing the petitioners raised concerns about additional issues related to advisories sent to the suppliers of the petitioner. The advocate requested more time to gather relevant documents on these matters. In response, the court directed the respondents to compile a list of all similar matters for future hearings, ensuring that these issues are addressed comprehensively. The court scheduled the next hearing for February 1, 2024, to further review the progress on these matters and any additional issues raised during the proceedings.
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