2022 (3) TMI 443

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..... r. Sharma with all the embarrassment that is being caused to him everyday while defending such erring officers conceded that the order as vague as anything. We are not able to understand how the Department is functioning, why the Department is acting in such a high handed manner. Over a period of time, this High Court must have passed not less than hundred orders criticising such vague show cause notices and vague final orders cancelling the registration. Why the officers are not ready to understand and improve themselves. The impugned order passed by the Assistant Commissioner, respondent No.2 herein, cancelling the registration, Annexure A to this writ application is hereby quashed and set aside. Application disposed off. - R/Spec .....

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..... ion on such terms and conditions as may be deemed fit and proper to this Hon ble Court. (d) To pass any other and further orders as may be deemed fit and proper in the interest of justice and the petitioner. 3. It appears from the materials on record that the Assistant Commissioner, Ghatak 75, Bhavnagar, passed an order dated 20.01.2021 cancelling the registration of the writ applicant under the GST. It appears that before passing the impugned order referred to above, a show cause notice was issued dated 08.01.2021. The show cause notice reads thus: Form GST REG-17/31 See Rale 22/1/sub-rule (24) of rule 21A) Reference Number: ZA2401210356806 Date .....

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..... HIMMATSINH KALU MALAVIYA Assistant Commissioner Ghathak 75 (Bhavnagar) Range-19 Division-Gujarat 4. The impugned order cancelling the registration reads thus: ReferenceNumberZA240121210838260Date:20/01.2021 To, RAFIK ALIBHAI MAKWANA OFFICE NO.201, 2nd FLOOR, Nr. JYOTI MAHILA VIDYALAYA, VANKADIYA SHERI KANBIWAD, BHAVNAGAR, Bhavnagar, Gujarat, 364001 GSTIN/UIN:24CHMPM0093CIZK Application Reference No.(ARN)240121024238V Date:08/01/2021 Order fo .....

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..... 0.0 0.0 0.0 0.0 Place: Gujarat Date: 20/01/2021 HIMMATSINH KLUJI MALAVILYA Assistant Commissioner Ghatak 75 (Bhavnagar) Signature Not verified .....

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