9911796707
Advanced Search 
TMI Blog2025 (1) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... 1: Mr. Apurva N Mehta (7202). For the Respondent(s) No. 1,2,3: Mr CB Gupta (1685). For the Respondent(s) No. 4: Notice Served. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1.Heard learned advocate Mr. Apurva N Mehta for the petitioner and learned advocate Mr. C B Gupta for the respondents nos. 1 to 3. 2. By this petition under Article 227 of the Constitution of India, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a private Ltd. Company incorporated on 28.02.2023 at Mumbai and is also carrying on business in the State of Gujarat. The petitioner-Company has applied for GST registration under the provisions of the Central/ Gujarat Goods and Services Tax Act, 2017 (for short 'GST Act') and was granted registration No. 24ABKCS2891K1ZU w.e.f. 04.05.2023. 3.1 The application for grant of registration was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration by application dated 28.06.2023. The respondent-authority issued the show-cause notice dated 18.08.2023 calling upon the petitioner as to show-cause why the application for revocation should not be rejected as no business activity was carried out at the principal place of business. The petitioner was also called upon to supply show-cause as to how the petitioner firm is operating from wareh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority rejected the appeal by order dated 30.10.2023 reiterating the reasons assigned by the adjudicating authority. 5. Learned advocate Mr. Apurva Mehta submitted that the impugned show-cause notice as well as the order for cancellation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation are liable to be 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 givi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
