2023 (6) TMI 891 - GUJARAT HIGH COURT

Cancelation of GST registration - Service of SCN - It is the case of the petitioner that no document either in the form of notice or any other document has been received by the petitioner at his registered place of his business - Principles of Natural Justice - HELD THAT:- In similar type of cases, this Court has considered such type of show cause notice, which was issued for cancellation of registration and this Court, after considering the decision rendered in case of Aggrawal Dyeing [2022 (4) TMI 864 - GUJARAT HIGH COURT], has allowed the writ petition being Special Civil Application No.903/2022 by an order dated 07.06.2023.

The show cause notice dated 01.07.2022 issued by the respondent to the petitioner is very vague and cryptic. Therefore, it was difficult for the petitioner to give any reply to the said show cause notice - However, it is the case of the respondent that prior to issuance of the show cause notice dated 01.07.2022, in fact, the respondent issued notice on 30.06.2022, copy of which is placed on record at Page No. 48 of the compilation. It is contended by learned AGP that in the said notice, specific details are provided to the petitioner so that the petitioner can give reply. However, it is not in dispute that the said show cause notice was not served by RPAD and it is the specific case of the petitioner that the notice dated 30.06.2022 has not been received by the petitioner.

Thus, it is clear that the concerned respondent has failed to provide specific reasons for cancellation of registration under Section 29(2) of the GST Act - both the show cause notice as well as the order dated 15.07.2022 deserve to be quashed and set aside - petition allowed.