IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11011 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==================================================

Approved for Reporting Yes No ✔

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ASHISH SURESHBHAI PATEL (ON BEHALF OF THE PROP. ASHISH SURESHBHAI PATEL)

Versus THE STATE OF GUJARAT & ORS.

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Appearance:

HIREN J TRIVEDI(8808) for the Petitioner(s) No. 1 MS. VIDHI S. KATORAWALA(17837) for the Petitioner(s) No. 1 MS NIMISHA PAREKH ASSISTANT GOVERNMENT PLEADER for the Respondent(s) No. 1,2 ==================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 16/10/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned advocate Ms. Vidhi Katorwala for learned advocate Mr. Hiren J. Trivedi for the petitioner and learned Assistant Government Pleader Ms. Nimisha Parekh for the respondent State.

2. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.

3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Nimisha Parekh waives service of notice of rule on behalf of the respondent State.

4. By this petition under Article 226 of the India, the petitioner has prayed to quash and set aside the order passed by the appellate authority dated 26.09.2024, orders dated 12.01.2023 and 05.04.2023 cancelling the registration certificate of the petitioner and the show cause notice dated

03.01.2023.

5. The brief facts of the case are that the petitioner firm is engaged in the business of rendering services of cabs and operating manpower recruitment agency. The petitioner received the first show cause notice dated 21.06.2018 under Rule 22(1) of the Goods and Service Tax Rules, 2017 (For Short “the GST Rules”) in Form GST REG-17 on the ground that the petitioner had not furnished returns of income for continuous six months.

5.1. Thereafter, the respondent authorities issued the order for cancellation of registration dated 07.12.2018. The petitioner therefore, filed an application for revocation of cancellation of registration on 30.12.2020.

5.2. The respondent authorities passed the order dated 12.01.2021 for revocation of cancellation of registration of the petitioner. It was further the case of the petitioner that all the returns were filed once the cancellation was revoked by the respondent authorities.

5.3. Thereafter, the respondent authorities issued second show cause notice dated 25.10.2021 under Rule 22 (1) sub-rule (2A) of Rule 21A of the GST Rules in Form GST REG-17/31 on the ground that the petitioner had not furnished return of income for continuous six months. Thereafter the respondent authorities passed the order of cancellation of registration dated

31.12.2021 cancelling the registration of the petitioner.

5.4. The petitioner thereafter for restoration of GST registration, preferred an application for condonation of delay in preferring application for revocation of cancellation of registration dated 05.03.2022. It is the case of the petitioner that on 12.05.2022 a show cause notice for rejection of the application for revocation of cancellation of registration was issued on account of discrepancy involved to the documents.

5.5. The petitioner submitted reply to the show cause notice and the respondent authority by way of order dated 14.06.2022 passed an order of revocation of cancellation of the registration. It is the case of the petitioner that third show cause notice dated 18.06.2022 was issued under Rule 22(1) of the GST Rules on the ground of non-furnishing of the returns for the continuous period of six months. The petitioner vide reply dated 27.06.2022 admitted the willingness to furnish the returns and upon such assurance, the