9911796707
TMI Blog2022 (5) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer is liable to both civil and penal consequences. To say the least, the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is non-speaking but cryptic in nature and the reason of cancellation not decipherable there from. In such circumstances, the Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. Matter disposed off. - R/SPECIAL CIVIL APPLICATION NO. 5480 of 2022, 5482 of 2022 & 5485 of 2022 - - - Dated:- 17-3-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MS MANVI DEMLE FOR NANAVATI CO. FOR THE PETITIONER M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as this Hon'ble Court may deem fir and proper in the present nature and circumstances of the case. 4. The facts, which emerges from the record, are summarized as under: 4.1 The writ applicant is registered under the GGST Act, 2017 having its Unique identification No.24BJVPPG7723B2Z7. The writ applicant firm was served with a show cause notice dated 01.11.2021 issued by the Assistant Commissioner, Ghatak-23, Ahmedabad, in Form GST REG. 17/31. The said show cause notice was issued in exercise of power conferred under Section 29 of the GGST Act, 2017 read with Rule 22(1) of the Rules, 2017 framed thereunder. 4.2 The show cause notice simply states the reason for issuance of the notice, which reads as under: Issues any i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with rule 21 for cancellation of GSTN wef 10.09.2020 is send by RPAD bearing o/w no. 4828 dated 18.01.2022 4.5 Being aggrieved by the aforesaid illegal action of the respondent authority cancelling the registration of the writ applicant firm, the writ applicant has approached this Court by way of present writ application. 5. We have heard Ms. Manvi Damle, the learned counsel appearing for the Nanavati Co. for the writ applicants and Mr. Utkarsh Sharma, the learned Assistant Government Pleader, appearing on advance copy for the respondent authority. 6. Recently, this Court had an occasion to deal with the issue of the procedural lapse on behalf of the State Authorities while dealing with the matters related to cancellation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
