Bhagwati Construction vs State of Gujarat

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Guj) 1054

HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Bhagwati Construction – Appellant
Versus
State of Gujarat – Respondent

Advocates Appeared:
For the Petitioner: Mr. Chetan K. Pandya.
For the Respondent: Ms. Shrunjal Shah, AGP.

ORDER :

BHARGAV D. KARIA, J.

1. Heard learned advocate Mr. Chetan K.Pandya for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents.

2. Issue notice forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice on behalf of the respondents.

3. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the show cause notice dated 2.11.2022 for cancellation of registration as well as the order of cancellation of registration dated 21.11.2022 and order dated 30.11.2023 passed by the Deputy Commissioner of State Tax, Appeals rejecting the appeal of the petitioner on the ground of limitation.

4. Brief facts of the case are that the petitioner is engaged in the supply of scaffolding and dismantling services and all other ancillary services and the petitioner was also registered with the GST Department.

5. Assistant Commissioner, Ghatak-100, Jamnagar had issued a show cause notice in Form GST REG-17 dated 14.05.2018 for cancellation of registration on the ground that “Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of 6 months.”

6. It is the case of

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