TaxTMI 
TaxTMI 
2025 (7) TMI 1068
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....is petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 30th July, 2021 passed by the respondent No. 3-Assistant Commissioner, Ghatak 75, Bhavnagar cancelling the GST Registration Certificate of the petitioner and the order dated 21.11.2024 passed by the respondent No. 2-Deputy State Tax Commissioner, Bhavnagar dismissing the Appeal filed by the petitioner under Section 107 of the Gujarat Goods and Services Tax Act, 2017 on ground of limitation. 3. The brief facts of the case are as under : 3.1. The petitioner is engaged in business of ship material trading by purchasing raw material from old ships and selling them in the market and is registered under the provisions of the Gujarat Goo....
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.... respondent authority, without prejudice to the petitioner's rights and contentions in the present proceedings." 4.2. It was submitted that in view of the decision of this Hon'ble Court in case of M/s. Aggrawal Dyeing & Printing vs. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.), the respondent-Authority has failed to give any reason while issuing the show-cause notice and without considering the reply filed by the petitioner on 30th July, 2021, the order of cancellation or registration was passed. 4.3. It was submitted that the petitioner could not file the Appeal within the stipulated time period and therefore, the Appeal is also dismissed on the ground of delay. 4.4. It was therefore submitted that as held by....
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....e registration of a dealer travels beyond the scope of the show cause notice. Many times, the dealer is taken by surprise when he gets to read in the order that the authority has relied upon some inspection report or spot visit report etc. If the authority wants to rely upon any particular piece of evidence then it owes a duty to first bring it to the notice of the dealer so that if the dealer has anything to say in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, it may be looked into. 18.3 The aforesaid may appear to be very trivial issues but, it assumes importance in reducing the unnecessary ....
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....n number of the petitioner. 7. In the present matter, order of cancellation of registration is passed without giving any reason by the respondent authorities, and Appeal filed by the petitioners under Section 107 of the GST Act is also dismissed. 8. As the Appellate Authority has dismissed the Appeals of the petitioner, the respondent-Authorities will not be able to exercise the revisional power under section 108 of the GST Act. Therefore, the impugned order passed by the Appellate Authority as well as the order of cancellation of registration are required to be quashed and set aside. Accordingly, the matter is remanded back to the Assessing Officer at the show-cause notice stage. However, the registration of the petitioner shall rema....