2023 (5) TMI 504

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....ER MR RAJ TANNA, AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr. Maulik Nanavati for Nanavati & Company for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent authorities. 2. By filing the present petition under Article 226 of the Constitution, the petitioner has prayed to set aside the show-cause....

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....registration of the petitioner under the Goods and Services Tax Act was passed by the respondents on 26.04.2022, not accepting the case of the petitioner in response to the show-cause notice. Though the order of cancellation was passed on 07.05.2022, the effective date of cancellation of the registration of the petitioner was mentioned to be 29.12.2021. 3.3 It may be mentioned that pursuant to ....

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....to what particulars and allegations he had been facing. 5. As noticed above, only ground mentioned in the show cause notice was that the business activities and business board was not found at the place. The order of cancellation was entirely non-speaking and do not reflect anything. It remain inconsistent even in mentioning the factum of filing reply by the petitioner. 5.1 It is to be obser....

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....lone. The impugned order dated 07.05.2022 is hereby set aside. 6.1 Following further directions are issued while setting aside the order as above, (i) It will be open for the respondents to issue fresh notice in accordance with law and containing the grounds and reasons. (ii) The petitioner shall be given time till 15.05.2023 to submit its reply. (iii) The date of per....