2022 (4) TMI 1295

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....has prayed for the following reliefs: "(a) Your Lordships be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof be pleased to quash and set aside the show cause notices dated 15.06.2021 and 28.07.2021 and the impugned order dated 10.08.2021 passed by Respondent No.3 purporting to cancel the registration of the Petitioner; (b) Your Lordships be pleased to issue a writ of Madamus or any other appropriate writ in the nature of Mandamus ordering and directing the Respondents to forthwith refrain from takin....

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.... 1-Taxpayer found Non-Functioning/Not Existing at the Principal Place of Business You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 23/06/2021 at 11:39. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 15/06/2021 Place: Gujarat Date 15/06/2021 Jagatsinh Vaghubhai Zala Commercial Tax Officer Ghatak -25 (Kalol): R....

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....r for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 28/07/2021. Place: Gujarat Date : 28/07/2021 Jagatsinh Vaghubhai Zala Commercial Tax Officer Ghatak -25 (Kalol): Range-7, Division-3, Gujarat." 6. Ultimately, the final order came to be passed dated 10.08.2021 cancelling the registration. The order reads thus: "Reference Number: ZA240821055145S Date: 10/08/2021 To, ASTERPETAL TRADE & SERVICES PRIVATE LIMITED SF-74, SECOND FLOOR, CITY MALL-1, NAVJIVAN MILL COMPOUND, KALOL, Gandhinagar, Gujarat, 382721. ....