Avon Udhyog vs State of Rajasthan - 2021 Supreme(Raj) 1582

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2021 Supreme(Raj) 1582

DINESH MEHTA
Avon Udhyog – Appellant
Versus
State of Rajasthan – Respondent

Advocates appeared:
Mr. Sharad Kothari, Advocate, for the Petitioner; Mr. Hemant Dutt, Advocate, for the Respondent

JUDGMENT

1. By way of present writ petition, petitioner has challenged notice-cum-order dated 04.02.2021, vide which, petitioner's registration certificate has been suspended.

2. Informing the requisite facts of the case, Mr. Sharad Kothari, learned counsel for the petitioner, stated that a search was conducted on petitioner's premises on 03.02.2021, in furtherance whereof, respondent No.4 issued a notice dated 04.02.2021, proposing to cancel petitioner's registration certificate.

3. Simultaneous with the notice proposing to cancel the registration, the respondent No.4, with the same stroke of pen, kept his registration certificate under suspension with immediate effect.

4. Learned counsel for the petitioner, submitted that pursuant to the notice of cancellation of registration dated 04.02.2021, petitioner has furnished his detailed reply/ response on 20.03.2021, yet the respondents have not passed any final order regarding petitioner's registration, due to which petitioner's right to trade has been kept in suspended animation.

5. Inviting Court's attention towards the provisions contained in Section 29 of the Rajasthan Goods and Service Tax Act, 2017, amended vide Finance Act, 2020 and

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