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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Vraj Traders through Proprietor Vrajesh Bhikhubhai Pansuriya – Appellant
Versus
State of Gujarat – Respondent
ORDER :
1. Heard learned advocate Mr.Uchit Sheth for the petitioner and learned Assistant Government Pleader Ms.Shrunjal Shah for the respondents. By way of this petition under Article 226 of the Constitution of India, the petitioner has approached this Court seeking following reliefs:
“A. This Hon’ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, or order quashing and setting aside impugned appeal order dated 22.09.2022 (annexed at Annexure A) as well as order dated 16.6.2022 (annexed at Annexure F) and order dated 6.7.2022 (annexed at Annexure K) as being wholly without jurisdiction, mechanical and illegal;
B. This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned notice dated 4.6.2022 (annexed at Annexure F) as being non-speaking, mechanical and illegal;
C. This Hon’ble Court may be pleased to issue writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith restore the registration certificate of the Petitioner under the GST Acts
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....
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....
The cancellation of registration must satisfy the requirements of Section 29 of the CGST Act. The show-cause notice for cancellation must contain specific allegations and proposed evidence. The order....
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
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.
The court dismissed the writ petition for lack of diligence and abuse of process, emphasizing the importance of filing replies to show cause notices to uphold principles of natural justice.
Administrative actions affecting business registrations must align with statutory procedures and provide due process, including valid reasoning for cancellations under GST law.
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