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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 :
1. Heard learned advocate Mr. Hiren J.Trivedi for the petitioner and learned Assistant Government Pleader Ms. Shrunjal T. Shah for the respondent State.
3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule on behalf of the respondent State.
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.
5.2) Thereafter, the respondent authorities issued the order for cancellation of registration dated
5.3) The petitioner therefore, filed an application for revocation of cancellation of registration on 16.07.2019.
5.5) Thereafter, the respondent authorities issued second show cause notice dated 05.01.2022 under Rule 22 of the GST Rules in Form GST REG-31 on the ground that the petitioner had not furnished return of income for continuous six months.
5.7) The petitioner thereafter for restoration of GST registration, preferr
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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