2022 (4) TMI 467

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....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 proceedings initiated pursuant to show-cause n....

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....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 reason specified in the said show cause notice reads as under: ....

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....suant 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 the said order reads thus: "Order for Cancellation of Registration This has reference to your rep....

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.... 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 appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 4. On bare perusal of the the contents of the show cause notice....