2022 (4) TMI 467

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....OPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MS. JUSTICE NISHA M. THAKORE ) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of....

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....The brief facts, as emerges from the record, are summarized as under: 2.1 The writ applicant is registered under the Gujarat Goods and Service Tax Act, 2017 (for short 'the Act, 2017). A show cause notice dated 14.02.2022 was issued by the State Tax Officer, Ghatak - 13, Ahmedabad, in Form GST REG-17/31 under Section 29 of the CGST Act, 2017 read with Rule 22(1) of the CGST Rules, 2017. The rea....

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.... Please note that your registration stands suspended with effect from 14/02/2022." 2.2 Pursuant to the show cause notice, the writ applicant was required to submit his reply within a period of seven days, failing which, the case was to be decided ex-parte. On 22.02.2022, the State Tax Officer, Ghatak-13, Ahmedabad, passed ex-parte order of cancellation of registration. The contents of th....

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....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 3. We have heard Ms. Manvi Damle, the learned counsel ....