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2023 (8) TMI 238 - HC - GSTCancellation of registration of petitioner - allegation is that the registration has been obtained by means of fraud, wilfull misstatement or suppression of facts - HELD THAT:- This court in the case of SARVODAY IMPEX VERSUS UNION OF INDIA [2023 (6) TMI 632 - GUJARAT HIGH COURT] in an identical matter relying on a decision of the coordinate bench of this court in the case of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT & 2 OTHER (S) [2022 (4) TMI 864 - GUJARAT HIGH COURT] where it was held that According to the learned AGP, it is in such circumstances that the show cause notices and impugned orders without any details are being forwarded to the dealers. This hardly can be a valid explanation for the purpose of issuing such vague show cause notices and vague final orders cancelling the registration. Since the present petition is squarely covered by the aforesaid order, the impugned notice being cryptic and without reasons deserves to be quashed and set aside - Petition allowed.
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