2026 (1) TMI 1332

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....arance: For the Petitioner(s) No. 1: Mr. Maulik Nanavati, Adv. For Nanavati & Co. (7105). For the Respondent(s) No. 1,3: Ms. Tanushree Shrimal, Assistant Government Pleader   For the Respondent(s) No. 2: Mr CB Gupta (1685). ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Rule. Ms. Tanushree Shrimal waives service of notice of admission on behalf of the responden....

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....ued in exercise of power under Section 29 of the CGST Act, 2017 read with Rule 22(1) of the Central Good and Services Tax Rules, 2017). A copy of the Confidential Communication dated 7.04.2025 made by the Office of Deputy Commissioner of State Tax, Enforcement Division-2, Ahmedabad to the Assistant Commissioner, Division I, Range III, Ahmedabad was appended to the show cause notice for cancellatio....

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....r may be set-aside and the matter may be remanded to the appropriate authority. 7. The aforesaid submissions and the averments made in this regard in this petition stand uncontroverted and from the impugned order also we find that the same is passed without recording any findings to the explanation tendered by the petitioner in its reply dated 13.08.2025, as the same is hereby quashed and set-a....