2022 (4) TMI 53

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....Constitution of India, the writ applicants have prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 17.11.2021 (annexed at Annexure - A) as well as order dated 21.07.2020 (annexed at Annexure - C); B. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith restore the registration certificate of the Petitioners under the GST Acts; C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased ....

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....e returns. The show cause notice reads thus: "Form GST REG-17 [See Rule 22(1) Reference Number: ZA2407200384971 Date: 10/07/2020 To, RAJESHKUMAR BHIKHABHAI PATEL 0. Jokabhai S Khadki, Borsad, Anand, Gujanit, 388140 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. If you fail to fin....

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.... you on submission of final return furnished by you. You are required to pay the following amounts on or before 31/07/2020 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place : Gujarat Date: 21/07/2020 MITULKUMAR MAHENDRA KUMAR RATHOD Assistant Commissioner Ghatak 51(Anand)" 4.4 The plain reading of the aforesaid order would indicate that it is an absurd order. To put it in other words, it is a non speaking order....

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....o this negative report, Application for restoration of appeal is Dismissed. Hence, Appeal is Rejected. Deputy Commissioner of State Tax, Appeal -6, Vadodara" 4.5 In such circumstances referred to above, the firm is here before this Court with the present writ application. 5. We take notice of the fact that the show cause notice was issued on a specific ground that the firm had not filed returns continuously for a period of six months. The order passed by the respondent No.3 cancelling the registration is also presumed to be on the very same ground though, the order cancelling the registration is a non speaking order. However, we fail to understand how could the appellate authority behind the back of the firm could have ....