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2022 (5) TMI 697 - HC - GSTSeeking restoration of cancelled registration of petitioner - HELD THAT - The show cause notice and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) 2022 (4) TMI 864 - GUJARAT HIGH COURT where it was held that In the peculiar facts and circumstances, the authority ought to have condoned the delay which unfortunately was not done, despite the writ applicant having made a fervent request for condonation of delay in filing appeal seeking revocation of cancellation of registration. The impugned order cancelling the registration and the show cause notice is hereby quashed and set aside. The registration stands restored - application allowed.
Issues:
Challenge to cancellation of registration under GGST Act based on show-cause notice dated 16.11.2021 and subsequent order dated 30.11.2021. Analysis: The writ-applicant filed a writ-application under Article-226 of the Constitution of India seeking the quashing of the show-cause notice dated 16.11.2021 and the order dated 30.11.2021 issued by the Superintendent, Ghatak 23, Range 6, Division 2, Ahmedabad, Gujarat. The applicant requested the restoration of their registration bearing number 24ANWPR8660C1ZH and an ex-parte ad interim order to stay the operation of the order dated 30.11.2021 pending the final disposal of the petition. The show-cause notice dated 16.11.2021 called for a reply within seven working days and a personal hearing on 22/11/2021, stating that failure to comply would result in an ex-parte decision based on available records. The final order of cancellation dated 30.11.2021 mentioned that the registration was cancelled effective 10/10/2020, with details of the amount payable and the basis for cancellation provided. The writ-applicant argued that both the show-cause notice and the final order were vague and relied on a previous decision of the Court in a similar case for support. The Court heard arguments from both parties and noted that the show cause notice and the impugned order lacked clarity. The Court referenced a previous judgment in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., where similar issues were addressed. Relying on the precedent set in the aforementioned case, the Court allowed the writ application, quashed the impugned order cancelling the registration, and set aside the show cause notice. The Court directed the restoration of the registration and advised the department to proceed further strictly in accordance with the law and the observations made in the Aggarwal Dyeing and Printing Works case. In conclusion, the Court ruled in favor of the writ-applicant, emphasizing the need for clarity and adherence to legal procedures in matters concerning the cancellation of registrations under the GGST Act. The judgment highlighted the importance of following established legal principles and previous court decisions to ensure fair and just outcomes in such cases.
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