2023 (4) TMI 1125

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....he Respondent(s) No. 3 : Mr Kamal Trivedi, Advocate General with AGP Mr Vinay Bairaggra   For the Respondent(s) No. 2 : Mr Siddharth H Dave (5306)   For the Respondent(s) No. 1,4,5,6 : Notice Served   ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) In the facts and circumstances of the case, the petition was taken up for final consideration. 1.1 Rule returnable forthwi....

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....out setting aside show-cause notice dated 06.12.2022 for cancellation registration in Form GST REG-31. 3. The petitioner is a proprietary firm having its registered office at Bharuch in Gujarat. It is having GSTIN number registered and is engaged in the supply of carbonates sodium hydroxide etc. The petitioner received notice dated 06.12.2022 in which respondent no.4 Commissioner of State Tax, Ah....

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....ce would necessitate observance of natural justice and providing reasonable opportunity to the petitioner to defend his case and submit appropriate facts and details in relation to the show-cause notice. 5. In light of the above, following directions are issued, (i) Before proceeding further pursuant to the show-cause notice, the petitioner shall be given four weeks time to file reply and also ....