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2022 (7) TMI 1229 - HC - GSTCancellation of registration of petitioner - registration was obtained by means of fraud, willful misstatement or suppression of facts or not - signature not verified - unsigned document - HELD THAT:- When it is observed that both documents indicate non-application of mind, Ms.Vyas states that the officer whose name appears, Kalpana Anil Patil is present in court and she has been informed that these were system generated documents. Ms. Vyas states that even Commissioner had personally informed her that these are system generated documents and the Commissioner has accelerated the problem to the central authority in Delhi. In fact, it would have been expected from respondents to show what the Hon’ble Gujarat High Court in the case of Aggarwal Dyeing and Printing Works Vs. State of Gujarat and ors. [2022 (4) TMI 864 - GUJARAT HIGH COURT], had directed that the department shall issue notices and pass order in physical form containing all the necessary information and particulars. This judgment of Gujarat High Court has been delivered on 24th February, 2022. Still respondents including GST Network (GSTN) have not set their house in order. The impugned order is set aside - the respondents shall restore petitioner’s registration forthwith, in any case before 4.30 p.m. today - petition disposed off.
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