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TMI Blog2022 (3) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... on any material particulars or information. In the absence of any material particulars and the details, it is difficult for any individual to respond to such a vague show cause notice. Probably what the Authority is trying to convey is that the registration had been obtained by means of fraud, willful misstatement or suppression of facts. If such are the allegations, it is expected of the Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EADER/PP for the Respondent(s) No. 1 ORAL JUDGMENT (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 Nanavati Co. for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In case, Registration has been obtained by means of fraud, willful misstatement or suppression of facts. 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 18.03.2022 at 00:00. If you fail to furnish a reply within the stipulated date or fail to appear for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of facts. If such are the allegations, it is expected of the Authority to furnish some details in this regard. 4. 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 21 (Ahmedabad), Range 6, Division 2, Gujarat, is of the view that the writ applicant herein had obtained the GST registration by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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