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SONIA GOKANI, SANDEEP N. BHATT
Neha Enterprise – Appellant
Versus
State Of Gujarat – Respondent
ORDER :
SONIA GOKANI, J.
1. The petitioner is challenging the proceedings initiated by way of show cause notice dated 10.05.2022 issued by the department, which culminated into cancelling the registration of the petitioner firm under the provisions of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’ hereinafter).
2. Brief facts leading to the present petition are as follow:
2.1 The petitioner is registered under the Gujarat Goods and Service Tax Act, 2017 (‘the GGST Act’ hereinafter) having the Goods and Service Tax Identification No.24DHWPK1820G1ZA. The show cause notice dated 10.05.2022 came to be issued by the department in Form GST REG-17/31. This is in exercise of the powers under Section 29 of the CGST Act read with Rule 22(1) of the Central Goods and Service Tax Rules, 2017 (‘the CGST Rules’ hereinafter). The show cause notice had not been sent to the petitioner physically nor any notice has been received by the petitioner by post or at his registered address.
2.2 Another grievance on the part of the petitioner is that no other document has been uploaded except the single page notice. For any allegation to be substantiated no reason is also reflected for the petitione
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