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SONIA GOKANI, SANDEEP N. BHATT
Devi Products – Appellant
Versus
State Of Gujarat – Respondent
ORDER :
SONIA GOKANI, J.
1. By way of the present petition under Article 226 of the Constitution, the petitioner seeks to challenge the legality and validity of the order dated 24.03.2021 passed by the respondent No.2 whereby the registration certificate granted to the petitioner under the Central Goods and Service Tax Act, 2017 and Gujarat Goods and Services Tax, 2017 (“GST Acts” for short) has been cancelled with effect from 01.07.2017. It is averred that the same has been done in violation of principles of natural justice.
2. Petitioner has challenged the show cause notice dated 15.03.2021 issued under Rule 21 of the CGST Rules and GST Rules whereby respondent No.2 suspended the registration certificate with immediate effect from 15.03.2021 itself.
3. Petitioner is sole proprietor engaged in the business of trading of article brass and was registered with the Gujarat Value Added Tax under the Gujarat Value Added Tax, 2003 and Central Sales Tax Act, 1956. He got his registration with effect from 01.07.2017 by virtue of Section 139 of the GST Act and he has granted final certifica
An order cancelling a registration under statutory provisions must be a speaking order, assigning specific reasons for the decision. The failure of an assessee to respond to a show cause notice does ....
The court underscored the necessity of adhering to principles of natural justice, requiring that administrative orders affecting rights must include clear reasoning and a fair opportunity for respons....
An adjudicating authority is mandatorily obligated to issue a reasoned, speaking order when cancelling a registration, regardless of whether a response was filed. Failure to provide specific reasons ....
An adjudicating authority exercising statutory power to cancel tax registration must record clear reasons for its decision. As a matter of natural justice and fair procedure, an order devoid of reaso....
Cancellation of GST registration must follow due process, including a clear show-cause notice and a reasoned order, to uphold the principles of natural justice.
GST registration cancellation quashed as arbitrary for ignoring proprietor's ill-health causing temporary business halt, issuing vague unreasoned show-cause notices, and passing mechanical orders wit....
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