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2021 (2) TMI 292 - HC - GSTRestoration of cancelled registration of the petitioner - no show-cause notice in form GST REG-17 was issued - impugned order cancelling the registration is bereft of any details - HELD THAT:- The learned AGP very fairly submitted that the order impugned dated 04.06.2020 is not only bereft of any material particulars, but the same has been passed without issuing the show-cause notice in Form GST REG-17. This writ application succeeds and is hereby allowed. The impugned order dated 04.06.2020 is quashed and set aside. The matter is remitted to the Commercial Tax Officer, Ghatak-7, Ahmedabad, with a direction that, if he intends to pass a fresh order of cancellation of registration, then he shall first issue show-cause notice in Form GST REG-17 giving an opportunity of hearing to the writ applicant and thereafter, pass an appropriate order.
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