TaxTMI 
TaxTMI 
2025 (12) TMI 992
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.... 2. The present petition is preferred praying to pass appropriate writ, order or direction, quashing and setting aside the order dated 30.11.2024, issued by respondent No.2 (hereinafter referred to as 'the respondent' for short) under the provisions of the Gujarat State Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') rejecting the application of the petitioner for cancellation of registration on account of transfer of agreement. 3. The brief facts leading to the filing of the present petition are as under: 3.1 The petitioner was a sole proprietorship firm, registered under the provisions of the Gujarat State Goods and Services Tax Act, 2017 and, inter alia, is engaged in manufacturing of copper wire from cop....
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....he old firm with legal documents. The respondent passed an order of rejection of application of cancellation of registration under Form GST REG-05 dated 30.11.2024. It is this order dated 30.11.2024 which is impugned in the present writ petition. 4. Mr. Anandodaya S. Mishra, learned advocate for the petitioner submitted that the petitioner had transferred the entire business to the Copperwrx Tradelink Private Limited and hence, applied for cancellation of the GST Registration for the petitioner firm along with requisite documents. The respondent, without proper consideration and inspection of the documents, rejected the cancellation request, against which the petitioner again filed another application requesting cancellation of registrat....
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....he second round of litigation and the petitioner is involved in bogus billing activities. 5.1 It was further submitted by Ms. Shah that the present petitioner has not approached this Court with clean hands. It was submitted that, there is certain vital information, which is necessary to be looked into, before any order can be passed in the present petition. On 29.08.2020, a notice for cancellation of registration was issued in Form REG 17 by the respondent for cancelling the registration of the petitioner, since no returns were filed since last 6 months. In response to such notice, on 09.10.2020, the petitioner filed the returns and therefore, the said notice for cancellation of registration was dropped. Thereafter, on 03.06.2021 the pet....
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.... the sole proprietor of the petitioner. It is submitted that the same is evident on the basis of Leave and License Agreement entered into by Copperwrx Tradelink Private Limited, the Company which has allegedly taken over the petitioner. 5.5 Ms. Shah, learned Assistant Government Pleader further submitted that the petitioner has not placed on record any details of approval by Registrar of Companies or MCA, whether any valuation was done for issuing share or not, whether the transfer was on slump sale basis or a going concern basis etc. Merely relying upon such agreement, it is stated that the GST Registration of the petitioner may be cancelled from the date of such application. It is therefore submitted that the sole purpose of this agree....
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....ies have undertaken the proceedings of cancelling the registration of the petitioner ab initio. Therefore, the issue is with regard to the impugned order passed by the authorities, whereas the petitioner has contested for cancellation of registration from the date of agreement. 7. On perusal of the impugned order, which is appended at Page-52 of the present writ petition, it can be observed that it is a nonspeaking order of rejection. The impugned order is a non-speaking order inasmuch as the only reason given by the authorities is that the reply has been examined and not found to be satisfactory. Only on this ground, the order of rejection is passed. In wake of such factual aspect, the impugned order dated 30.11.2024 issued by the respo....