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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Wadiwala Automobiles – Appellant
Versus
State Of Gujarat – Respondent
| Table of Content |
|---|
| 1. petitioner seeks relief for gst filing issues. (Para 4 , 5) |
| 2. arguments regarding late filing and compliance. (Para 6 , 8 , 10 , 11) |
| 3. court directs action on pending returns. (Para 12 , 13 , 14) |
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Hiren J.Trivedi for the petitioner and learned Assistant Government Pleader Ms. Shrunjal T. Shah for the respondent State.
2. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.
3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule on behalf of the respondent State.
4. By this petition under Article 226 of the India, the petitioner has prayed to quash and set aside the order passed by the appellate authority dated 03.01.2025, order dated 07.02.2024 cancelling the registration certificate of the petitioner and the show cause notice dated 3.11.2023.
5. Brief facts of the case are that the petitioner firm is engaged in retail business of High-Speed Diesel Oil, Petroleum Oils and other products.
5.1) The petitioner received the first show cause n
The court allowed a petitioner to rectify late GST filings due to health issues, emphasizing adherence to statutory obligations.
GST registration can be restored if the taxpayer complies with filing requirements and pays outstanding dues, despite prior cancellation due to non-filing.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
Administrative decisions regarding GST registration must reflect a proper application of mind, particularly when addressing notices and responses, ensuring fairness and adherence to procedural standa....
The cancellation of a GST registration can be quashed if the revocation application is timely and based on the correct service date, allowing the matter to be heard afresh.
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