TMI Blog2022 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... A And HONOURABLE MS. JUSTICE NISHA M. THAKORE MS MANVI A DAMLE(10805) FOR THE PETITIONER(S) NO. 1 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MS. JUSTICE NISHA M. THAKORE ) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: (a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show-cause notice dated 14.02.2022 and after perusing the same be pleased to quash and set aside show cause notice dated 14.02.2022 and order dated 22.02.2022 passed thereon by State Tax Officer, G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned on 21/02/2022 at 11:00. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 14/02/2022. 2.2 Pursuant to the show cause notice, the writ applicant was required to submit his reply within a period of seven days, failing which, the case was to be decided ex-parte. On 22.02.2022, the State Tax Officer, Ghatak-13, Ahmedabad, passed ex-parte order of cancellation of registration. The contents of the said order reads thus: Order for Cancellation of Registration This has reference to your re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.0 3. We have heard Ms. Manvi Damle, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 4. On bare perusal of the the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a nonspeaking order. We quash and set aside the impugned order dated 22.02.2022 and remit the matter to the respondent No.2 for denovo proceedings in accordance with law. In view of the fact that we have quashed the order of cancellation of GST registration, the GST registration stands revived. 5. With the aforesaid, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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