TMI Blog2021 (2) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... rial 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd setting aside the impugned order dated 04.06.2020 of cancellation of registration of the petitioner. B. This Hon'ble Court may be pleased to issue a writ or Mandamus or any other appropriate writ directing to recall the impugned order of cancellation of the registration of the petitioner with effect from 24.10.2018 and to restore the registration of the petitioner with effect from 24.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hah, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiriya, the learned AGP appearing for the State Respondents. 3. The subject matter of challenge in the present writ application is to the impugned order dated 04.06.2020 cancelling the GST registration of the writ applicant w.e.f. 24.10.2018. We need not delve much into the facts of this litigation as the order impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. This exercise be completed at the earliest, preferably within a period of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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