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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.S.SUPEHIA, PRANAV TRIVEDI
Rajanish Industries (Prop. Shah Om Jitendrakumar) – Appellant
Versus
State of Gujarat – Respondent
JUDGMENT :
PRANAV TRIVEDI, J.
1. Heard Ms. Palak Devpura, learned advocate for the petitioner and Ms. Tanushree Shrimal, learned Assistant Government Pleader for the respondents.
2. Rule returnable forthwith. Ms. Tanushree Shrimal, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. With the consent of the parties, the matter is taken up for final hearing today.
3. By way of present petition, the petitioner has challenged the legality and validity of the show-cause notice for cancellation of registration dated 02.02.2022, Order for Cancellation of Registration dated 21.02.2023 passed by the respondent No. 2 and the order-in-Appeal dated 04.12.2025 passed by the respondent No.3 (hereinafter referred to as ‘the impugned orders’ for short) under the provisions of Section 107 of the Central Goods and Service Tax(CGST)/ Gujarat Goods and Service Tax Act (GGST), 2017 (hereinafter referred to as ‘the Act’)
4. The brief facts of the case are that the petitioner is a proprietorship firm engaged in the business of manufacturing cake boxes and wooden cake bases made from plywood. For the said purpose, the petitioner got itself registered under the
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