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 response.

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;

D. 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 withdraw notices issued to buyers of the Petitioner under Section 73/74 of the GST Acts on the basis of cancellation of registration certificate of the Petitioner;

E. Pending notice, admission and final hearing of this petition, this Hon’ble Court may be pleased to restore the registration certificate of the Petitioner under the GST Acts and in any case restrain the Respondents from undertaking further proceedings against buyers of the Petitioner on the basis of the cancellation of registration of the Petitioner;”

2. The brief facts of the case can be stated as under:

2.1 The petitioner is a proprietorship concern and had obtained registration under the provisions of the State Goods & Service Tax Act,2017 (hereinafter referred to as ‘the Act’ for short) on 16.02.2018.

2.2 During the course of registration, the principal place of business was shown as 2^nd Floor, B-228, Sobo Centre, South Bopal, Gala Gymkhana Road, Ahmedabad 380058.

2.3 It is the case of the petitioner that the place of business shown during the registration was a rented premises. Upon expiry of lease on 09.07.2018, further extension for the rented premises was granted for a period of 11 months and 29 days on 11.07.2018. In the meanwhile, in May 2019, petitioner also started business at the place bearing address C-1, 1^st Floor, Shreenath Complex, Zabzarda Chokdi, Junagadh-362001. An amendment application was filed under the provisions of the Act on 01.05.2019 to incorporate additional place of business in the registration certificate. The amendment application was approved by the authority on 25.05.2019.

2.4 It is the case of the petitioner that the Lease Agreement for the original place of business got expired in June,2019. The petitioner did not renew the lease agreement. The petitioner continued to operate from the premises at Junagadh and validly continued with the registration under the Act.

2.5 It is the case of the petitioner that the petitioner inadvertently skipped filing of application for amendment in Registration Certificate to delete the place of business at Ahmedabad and make the premises at Junagadh as the principal place of business. However, an application was made for change of name of the petitioner from “Vraj Accountancy” to “Vraj Traders” which was allowed by the respondent authority on 24.12.2019.

2.6 Subsequently, a show-cause notice was issued to the petitioner on 04.06.2022 proposin