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2024 (5) TMI 244

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..... to the respondent no.2- Assistant Commissioner of State Tax, Ghatak- 75 (Bhavnagar) for issuance of a fresh show- cause notice with detailed reasons for cancellation of registration of the petitioner and proceed with such show-cause notice in accordance with law. Petition disposed off by way of remand. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA MR CHETAN K PANDYA FOR THE PETITIONER MR RAJ TANNA, AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1.Heard learned advocate Mr.Chetan Pandya for the petitioner and learned Assistant Government Pleader Mr.Raj Tanna for the respondent no.1. 2.By this petition under Article 226 of the Constitution of India, the petitioner has prayed .....

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..... eration of the orders dated 04/02/2021 at Annexure-A, dated 24/02/2021 at Annexure-B, dated 25/02/2021 at Annexure-C, dated 20/02/2021 at Annexure-T and dated at Annexure-V passed by the respondents to this petition on such terms and conditions as may be deemed fit and proper to this Hon'ble Court. (g) To pass any other and further orders as may be deemed fit and proper in the interest of the justice and the petitioner. (h) To provide for the cost of this Petition. 3.After arguing the matter for some time, learned advocate Mr.Chetan Pandya submitted that the impugned order of cancellation of registration passed by the respondent authority does not contain any reason. 4.It was further submitted that the respondents have also rejected the .....

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..... nce with law as directed herein below: (i) The registration of the petitioner shall remain suspended till the order upon the show-cause notice for cancellation of registration is passed by the respondent authorities after considering the reply to be filed by the petitioner and after granting the opportunity of hearing to the petitioner. (ii) The Assistant Commissioner of State Tax, Ghatak-75 (Bhavnagar) shall issue the show-cause notice with detailed reasons for issuance of the show-cause notice, within a period of one week from today, i.e. on or before 07.02.2024 and serve the same upon the petitioner on or before 07.02.2024 at the address given in the petition as well as on the e-mail Id- [email protected]. (ii) The petitioner on recei .....

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