2025 (1) TMI 1305

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..... quashed and set aside. Therefore, the matter is remanded back to the respondent-authority for deciding the same afresh. It is further made clear that such exercise shall be completed within a period of 12 weeks. It is also made clear that the registration shall remain suspended till the respondent-authority decides the show-cause notice for cancellation after giving an opportunity of hearing to the petitioner and considering the reply of the petitioner by passing a fresh de novo detailed order. Petition disposed off by way of remand.
HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE D.N.RAY Appearance: For the Petitioner(s) No. 1: Mr. Apurva N Mehta (7202). For the Respondent(s) No. 1,2,3: Mr CB Gupta (1685). For th .....

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..... was made on 12.04.2023 by the petitioner. It appears that after granting registration to the petitioner Company, notice dated 24.04.2023 was issued seeking additional information and details relating to the application for registration which was replied by the petitioner on 29.04.2023. 3.2. The respondent-authority issued a show-cause notice dated 08.06.2023 on the GST portal stating the reason "Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed " and called upon the petitioner to appear on 14.06.2023. It appears that the petitioner did not file any reply and accordingly, the respondent-authority cancelled the registration vide order dated 26.06.2023. 3.3 The petitioner-Company the .....

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..... n of registration are cryptic and without any reason. It was therefore submitted that without entering into the merits of the case, the matter may be remanded back relying upon the judgment of this Court in the case of Aggarwal Dyeing & Printing Works Vs. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj). 6. On the other hand, learned advocate Mr. CB Gupta for the respondents referred to the affidavit-in-reply filed by the respondents nos. 1 to 4 on merits for passing the Order in Original, rejecting the application for revocation of cancellation of registration confirmed by the Appellate Authority, but could not controvert the fact with regard to the impugned show-cause notice dated 08.06.2023 and the order of cancellation of .....

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