9911796707
TMI Blog2023 (5) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr. Maulik Nanavati for Nanavati & Company for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent authorities. 2. By filing the present petition under Article 226 of the Constitution, the petitioner has prayed to set aside the show-cause notice dated 26.04.2022 as well as o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and Services Tax Act was passed by the respondents on 26.04.2022, not accepting the case of the petitioner in response to the show-cause notice. Though the order of cancellation was passed on 07.05.2022, the effective date of cancellation of the registration of the petitioner was mentioned to be 29.12.2021. 3.3 It may be mentioned that pursuant to the order dated 07.05.2022 aforementioned, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facing. 5. As noticed above, only ground mentioned in the show cause notice was that the business activities and business board was not found at the place. The order of cancellation was entirely non-speaking and do not reflect anything. It remain inconsistent even in mentioning the factum of filing reply by the petitioner. 5.1 It is to be observed that a mere perusal of the show-cause notice as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. 6.1 Following further directions are issued while setting aside the order as above, (i) It will be open for the respondents to issue fresh notice in accordance with law and containing the grounds and reasons. (ii) The petitioner shall be given time till 15.05.2023 to submit its reply. (iii) The date of personal hearing within this period may also be fixed to provide reasonable of be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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