2022 (5) TMI 697

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..... t in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show-cause notice dated 16.11.2021 and after perusing the same be pleased to quash and set aside show cause notice dated 16.11.2021 and order dated 30.11.2021 passed thereon by Superintendent, Ghatak 23, Range 6, Division 2, Ahmedabad, Gujarat and be further pleased to direct restoration of registration bearing number 24ANWPR8660C1ZH; (b) To pass an ex-parte ad interim order staying the operation, execution and implementation of the order dated 30.11.2021 passed by Superintendent, Ghatak 23, Range 6, Division 2, Ahmedabad, Gujarat, pending the hearing and final disposal of present petition; and .....

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..... thin the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and merits. Please note that your registration stands suspended with effect from 16/11/2021. Place: Gujarat Date: 16/11/2021 Signature Not Verified Digitally signed by DS GOODS AND SERVICES TAX NETWORK(4) Date:2021.11.16 23:00:34 IST Banwari Lal Gupta Superintendent Ghatak 23 (Ahmedabad):Range-6:Division-2, Gujarat 4. It appears that thereafter the final order cancelling the registration came to be passed on 30.11.2021. The same reads thus:- Form GST REG-19 [See Rule 22(3)] Reference Number:ZA241121186496K Date:30/11/2021 To, UMESHKUMAR GULABBHAI REGAR .....

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..... hers 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place: RANGE I Date:30/11/2021 Signature Not Verified Digitally signed by DS GOODS AND SERVICES TAX NETWORK(4) Date:2021.11.30 17:00:27 IST Banwari Lal Gupta Superintendent Ghatak 23 (Ahmedabad) 5. We have heard Mr. Maulik Nanavati, the learned counsel appearing for the writ-applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 6. The show cause notice, referred to above, 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 vs. State of Gujarat & 2 Ors. , Special Civil Application No.18860 of 2021, decided on 24.02.2022. 7. In view of the aforesaid, .....

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