The court emphasized the necessity for administrative authorities to allow rectification of procedural issues due to an individual's misconduct, fostering fairness in administrative governance.

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Learned advocate Mr. Sagar Vaghasiya for the petitioner filed undertaking of the petitioner. The same is ordered to be taken on record.

2. Heard learned advocate Mr. Sagar Vaghasiya for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent.

3. By this petition under Article 227 of the Constitution of India , the petitioner has prayed for the following reliefs:

“A. YOUR LORDSHIPS, may be pleased to Admit and Allow this Special Civil Application;

B. YOUR LORDSHIP may be pleased to issue a writ of certiorari and/or any other appropriate writ, order or direction quashing and setting aside the order dated 18.12.2024 passed with Reference No. ZD2412240539958 by the Deputy Commissioner, Gandhinagar;

C. YOUR LORDSHIPS may be pleased to stay on the part of any enforcement or execution of order or direction of the order dated 18.12.2024 passed with Reference No. ZD24122440539958 by the Deputy Commissioner, Gandhinagar;

D. YOUR LORDSHIPS may be pleased to issue a writ of certiorari and/or any other appropriate writ, order or direction to condone the delay of 547 days in preferring the Appeal filed by the present petitioner and thereby, be pleased to hear the petition on merits;

DA. Your Lordships may be pleased to issue an appropriate writ, order or direction to quash and set aside the show cause Notice dated 10.01.2023 below Reference No. ZA240123051881W and Order dated 14.02.2023 passed by Respondent No.3 below Reference No.

ZA240223082835K;

DB. YOUR LORDSHIPS may be pleased to issue an appropriate writ, order or direction to quash and set aside the Order dated 25.02.2023 passed by Respondent No.3 below Reference No.

ZA240223151087;

E. Pass any such other and/or further orders that may be thought just and concerned, in the facts and circumstances of the present case.”

4. Brief facts of the case are as under:

4.1 The petitioner-Company passed a Resolution dated 14.02.2022 by which, the authority to obtain the registration under the provisions of the Goods and Services Tax Act,2017 [for short ‘the GST Act’] was given to one of its Director, Mr. Vinay Joshi.

4.2 Shri Vinay Joshi was in-charge of Email address of the Company. Shri Vinay Joshi therefore, provided Email of the Company and his mobile number on the GST Portal and registration certificate was issued to the petitioner-Company on

16.03.2022.

4.3 It is the case of the petitioner that Shri Vinay Joshi was not working in the best interest of the Company and therefore, disputes cropped up between the Directors of the Company and he was removed from the position of Director of the Company. Thereafter, Managing Director of the Company Mr. Rahul Sharma had taken over the business and due to misdeeds of the erstwhile Director, business of the company could not be run successfully and GST returns were filed as ‘NIL return’.

4.4 It was also not possible for the petitioner-Company to access the Email as well as any communication through SMS as the same were under control of the erstwhile Director and no information was provided to the petitioner-Company.

4.5 The respondent-Department, in view of the filing of the NIL return of income by the petitioner-Company and subsequently, no returns were filed, initiated proceedings for cancellation of the registration number in September 2024. The petitioner Company meanwhile applied for new registration. A show-cause notice was served upon the petitioner informing that the earlier GST registration number was suo motu cancelled and as per the show-cause notice, new registration was also cancelled to restore the earlier registration. T