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SONIA GOKANI, MAUNA M. BHATT
Ankit J. Agarwal (Pro. of J. P. Corporation) – Appellant
Versus
State of Gujarat – Respondent
ORDER :
Sonia Gokani, J.
This is a petition seeking to question the action of the respondent authority on the ground of non-availment of opportunity of hearing. The question also raised is of a cryptic notice and having suspended the registration on the basis of such show cause notice.
2. The prayers sought for are as follows :
(B) Pending admission and final disposal of this petition the Honourable Court may be pleased to direct the respondent authorities to grant stay in impugned show cause notice and order of suspension of registration dated 24.2.2022 (Annexure A) to this petition and also direct the authorities in the meanwhile to permit the petitioner to use GST number 24 AFAPA9339M1ZE for his business purpose and /or;
(C) Exparte ad-interim relief in terms of para (B) above may be granted in the interest of justice;
(D) Honourable Court be pleased to award the costs of this petition;
(E) Honourable Court be pleased to grant any other relief of pass any other order which the Honourable Court may
A show cause notice must provide sufficient factual details to comply with principles of natural justice; otherwise, it renders subsequent orders invalid.
The court reinforced the petitioners' right to legal remedy under Article 226 against premature suspension of GST registration, emphasizing due process and compliance with statutory guidelines.
A show cause notice must provide clear factual details to uphold natural justice; failure to do so invalidates subsequent cancellation orders.
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