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of <h1>GST registration cancellation order quashed due to vague show cause notice and departmental high-handedness</h1> <h3>Rafik Alibhai Makvana Versus State of Gujarat</h3> Rafik Alibhai Makvana Versus State of Gujarat - 2022 (59) G. S. T. L. 3 (Guj.) Issues:Challenge to cancellation of GST registration based on vague show cause notice and order.Analysis:The petitioner filed a writ application under Article 226 challenging the order cancelling their GST registration. The Assistant Commissioner issued a show cause notice citing reasons for cancellation, but the notice was vague and lacked clarity. The impugned order cancelling the registration was also found to be vague and without proper reasoning. The High Court expressed concern over the frequency of such cases where officers issue unclear notices and orders, causing distress to the petitioners. The Court highlighted the need for officers to improve their understanding and functioning to avoid such situations.The Court noted that similar show cause notices had been issued in the past, only to be dropped later. The vagueness of the current notice and order raised serious doubts about the functioning of the GST Department. The respondent's counsel admitted that both the show cause notice and the cancellation order lacked clarity and coherence. The Court criticized the high-handed manner in which the Department was operating and expressed disappointment over the repeated instances of such vague orders coming before the Court. The judgment emphasized the necessity for the Department to enhance its processes and ensure proper communication in such matters.In light of the above observations, the High Court quashed and set aside the impugned order cancelling the petitioner's GST registration. The Court disposed of the writ application with this direction, highlighting the importance of clarity and proper reasoning in administrative actions such as cancellation of registrations. The judgment serves as a reminder to the concerned authorities to adhere to due process and provide clear, reasoned decisions in such matters to avoid unnecessary litigation and distress to the affected parties.
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