TaxTMI 
TaxTMI 
2022 (4) TMI 1242
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....1 and 3 respectively. 2. The respondent no.2 - Mr. Sandeep Mahendrabhai Patel, State Tax Officer, Ghatak-1, Ahmedabad, Range-1, Division-1, Gujarat has been impleaded in his personal capacity as the writapplicant feels that he has acted in a very high-handed manner. If any Officer has been impleaded in his personal capacity, we don't expect the AGP to appear for him and defend his action. 3. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- "6(a) To issue a writ in the nature of certiorari and or any other appropriate writ, order or direction quashing and setting aside order dated 29.03.2022 made by State Tax Officer, Ghatak 1, Ahmedabad cancelli....
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....Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of Rule for and on behalf of respondents. 2. 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. 3. The writ applicant is a proprietor of a proprietary concern and he has been served with a show cause notice dated 29.02.2022 calling upon him to show cause as to why the GST registration should not be cancelled. The show cause notice is at page 15, Annexure P/1. The same read thus: "Form GST REG-17/31 [See Rule 22(1)/sub-rule (2A) of rule21A] Reference Number:ZA2402221987744D Date: 28/02/2022 To, Registration Nu....
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....e show cause notice. Probably what the Authority is trying to convey is that earlier VAT/CST registration in case of writ applicant has been cancelled ab initio and therefore, the registration is not valid and not recognized in law. If such are the allegations, it is expected of the Authority to furnish some details in this regard. 5. The impugned show cause notice has to be quashed and set aside and the same is accordingly quashed and set aside. If the Assistant Commissioner, Ghatak - 1 (Ahmedabad), Range - 1, Division - 1, Gujarat, is of the view that the registration of the writ applicant herein is not valid and not recognized as per the provisions of the Act, it shall be open for him to issue a fresh show cause notice in a phys....
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....it means he is approving the contents of the order. 11. We have heard Mr. Maulik Nanavati, the learned counsel appearing for the writ-applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents nos.1 and 3 respectively. 12. Mr. Nanavati, the learned counsel appearing for the writapplicant very emphatically submitted that this a fit case, in which the respondent no.2 should be proceeded for contempt of court. He pressed very hard for issue of notice to the respondent no.2 for contempt. Mr. Nanavati is fully justified in making such a submission. However, we are not issuing any notice for contempt today with a warning to the respondent no.2 that henceforth if this court comes across any such vague order or show-cause....