ORDER :

SONIA GOKANI, J.

1. Petitioner is before this Court seeking to challenge the action of the respondent – Authority of cancelling the registration and also of rejecting of application for revocation of cancellation under the Gujarat Goods and Service Tax Act, 2017.

2.1 The petitioner is a proprietary concern dealing in all types of scrap. It was granted TIN Number on 13.06.2013 under the Gujarat Value Added Tax Act, 2003 and he is a regular tax payer.

2.2 Show cause notice was issued on 24.06.2019 by the respondent by the cancellation of registration on the ground that it has been obtained by means of fraud and willful mistake and by suppression of facts. The petitioner was directed to appear on 28.06.2019, however, when no physical notice was received and as the petitioner is not techno savvy, he could not accede.

2.3 On 26.07.2019, pursuant to the said notice, respondent cancelled the registration of the petitioner without making any mention or reason of cancellation.

2.4 Petitioner preferred an application for revocation of cancellation of registration in Form GST REG-21 on portal on 01.08.2019. According to the petitioner, he had not been responded to on numerous occasions yet requested the respondent for time. When the restriction was released in post COVID period, he again made a request to the respondent to either accept or reject the application. When no actions had been taken by the respondent for about one and a half years, he had also raised the grievance for the revocation of registration on Centralized Public Grievance Redress and Monitoring System (CPGRAM).

2.5 When emphasized that he had no intention to defraud the authority or make any suppression of facts, the petitioner, on 06.08.2019 on the charge of fake purchases is prosecuted, however, no charge-sheet till date has been filed and no show-cause notice has been issued by the department till date. Even liability has not been conveyed by the DGGI. Petitioner, also has not received any response from respondent till 24.11.2021 and therefore, he preferred Special Civil Application No.4422 of 2021. This Court, allowing the petition, directed thus :-

“12. It emerges from the material on record that the application for revocation has been preferred by the petitioner on 16.08.2019, no procedure has been followed thereafter by the proper officer and he has chosen not to issue any notice to show cause indicating his intention of rejection. When the statutory Rules provide for prescribed limit, he could not have simply sat tight over this application without doing anything in that regard and without fail he shall need to complete this process within one week from the date of receipt of the copy.

13. Noticing the fact that it is only after he decides not to accede to the request of revocation of cancellation that such a stage would come at that eventuality be also taken note of once the officer chose not to allow the request straightway he would have further period of 4 (four) weeks, 1 (one) week for issuance of notice and availing time to petitioner of one week as also to allow him representation and then 2 (two) weeks thereafter for him to decide finally. However, in the event he is agreed with the request of revocation of cancellation, the same shall be decided in a week’s time.”

2.6 The respondents were requested thereafter on 14.12.2021 for deciding the revocation application pursuant to the order of this Court.

2.7 Respondent No.3 had asked the petitioner to provide documentary evidence on or before 23.12.2021. The written submissions were made on 23.12.2021, making a request to revoke the order passed by the respondent for cancelling the GST registration, as he neither tampered with the document nor committed any fraud. It is his grievance that, without considering the submissions on 05.01.2022, without issuing the show-cause notice, the respondent has rejected the application for revocation and in the order, it has been mentioned that he is involved bogus billing wit