2020 (10) TMI 257

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MR. VIKRAM NATH) 1 We have heard Mr. Paresh Dave, learned counsel for the petitioner assisted by Mr. A.S.Tripathi and Mr. Parth Bhatt, learned counsel appearing for the respondent No.2. Mr. Prem Raj Meena, Superintendent, Ghatak 18 (Ahmedabad), Range-5, Division-2, Gujarat is also present before us. 2 Mr. Meena is the signatory of the show cause notice as also the impugned order of cancellation ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....                      Date :21/07/2020 To INDRESH KUMAR 3, SOMNATH SHOPPING CENTER, SMRUTI MANDIR CANAL ROAD GHODASAR, AHMEDABAD, Ahmedabad, Gujarat,380050 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the petitioner, the cancellation order was passed on 31.07.2020 whereby registration of the petitioners with GST department was cancelled. Although the cancellation order refers to a reply submitted by the petitioner and also about personal hearing, but according to Mr. Dave neither he had submitted any reply nor afforded any opportunity of hearing. This fact is not disputed by Mr.Bhatt. 4 Mr.Bha....