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TMI Blog2022 (4) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ue show cause notice. Probably what the Authority is trying to convey is that earlier VAT/CST registration in case of writ applicant has been cancelled ab initio and therefore, the registration is not valid and not recognized in law. If such are the allegations, it is expected of the Authority to furnish some details in this regard. The impugned show cause notice has to be quashed and set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT PLEADER/PP for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of Rule for and on behalf of respondents. 2. We have heard Ms. Manvi Damle, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. VahanVATI Steels, Your VAT/CST No.24071803643, CST NO.Ab-initio cancelled on 25.02.2021. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 09/03/2022 at 11:30. If you fail to furnish a reply within the stipulated date or fail to appear for personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has been cancelled ab initio and therefore, the registration is not valid and not recognized in law. If such are the allegations, it is expected of the Authority to furnish some details in this regard. 5. The impugned show cause notice has to be quashed and set aside and the same is accordingly quashed and set aside. If the Assistant Commissioner, Ghatak 1 (Ahmedabad), Range 1, Division ..... X X X X Extracts X X X X X X X X Extracts X X X X
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