TaxTMI 
TaxTMI 
2023 (6) TMI 891
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....ssed by Assistant Commissioner, Chatak 19, Ahmedabad, and be further pleased to direct restoration of registration bearing number 24FZSPM1286G1ZX; (b) To pass an ex-parte ad interim order staying the operation, execution and implementation of the show-cause notice dated 01.07.2022 (Annexure P-1) bearing reference no. ZA240722001120I passed by Department and order dated 15.07.2022 (Annexure P-2) bearing reference no. ZA240722078106N passed by Assistant Commissioner, Chatak 19, Ahmedabad, pending the hearing and final disposal of present petition; and (c) xxx xxx xxx." 3. Heard learned advocate, Mr. M.G. Nanavati for the petitioner and learned AGP Mr. Pranav Trivedi for the respondents. 4. It is the case of the petitioner that the petitioner is registered under the Gujarat Goods & Service Tax, 2017 (hereinafter referred to as "GST Act" for short). It is stated that the concerned respondent issued show cause notice dated 01.07.2022 in Form GST REG-17/31 by way of uploading the same on the portal maintained by the department. The said show cause notice was issued under Section 29 of the GST Act read with Rule 22(1) of the GST Rules, 2017. It is the case of the petitioner that ....
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....on record any material to suggest that the petitioner has received the notice dated 30.06.2022. Learned advocate, therefore, urged that the impugned order passed by the concerned respondent be quashed and set aside. 9. Learned advocate, Mr. Nanavati has placed reliance upon the order dated 07.06.2023 passed by this Court in Special Civil Application No. 903/2023. Learned advocate has also placed reliance upon the order dated 24.02.2022 passed by this Court in case of Aggrawal Dyeing and Printing Works Vs. State of Gujarat & Ors. in Special Civil Application No. 18860/2021 and allied matters. It is submitted that in similar type of cases, this Court has quashed and set aside the show cause notice issued by the concerned respondent authority. Learned advocate, therefore, urged that this petition be allowed. 10. On the other hand, learned AGP Mr. Trivedi has opposed this petition and has referred to the averments made in the affidavit-in-reply. It is mainly contended that the concerned respondent issued notice dated 30.06.2022 to the petitioner, copy of which is placed on record at Page No. 48 of the compilation. It is submitted that in the said show cause notice, the respondent has....
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....2022.07.01, 01:17:21 IST" 12. 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 (supra), has allowed the writ petition being Special Civil Application No.903/2022 by an order dated 07.06.2023. This Court in the said order has observed in Paragraph Nos. 9, 10, 11, 12 and 13 as under, "[9] The respondent authorities issued impugned show-cause notice dated 06.01.2023 which reads as under: "Form GST REG-17 [See Rule 22(1)/sub-rule (2A) of rule 21A] Reference Number: ZA2401230353816 Date : 06/01/2023 To Registration Number (GSTIN/Unique ID):24HSVPS8030J1ZX BALVINDER SINGH JAY BAJRANG CO OP HOS SOC, SHOP NO2, NR SHASHTRI STEDIUM, STEDIUM ROAD, Ahmedabad, Ahmedabad, Gujarat,380015 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1 In case, Registration has been obtained by means of fraud, willful misstatement or suppression of facts. ....
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....2 of 2020, the Division Bench of this Court has considered the similar type of show-cause notice and observed in paras 2, 3, 4, 5 & 6 as under:- "2. Mr. Meena is the signatory of the show cause notice as also the impugned order of cancellation both of which are assailed in the writ petition. We have directed for the appearance of Mr. Meena upon perusal of the show cause notice dated 20.07.2020 (Annexure-H to the petition). Perusal of the same indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to enable the noticee to give his reply. The contents of the show cause notice dated 20.07.2020 are reproduced below: "Form GST REG-17 [See Rule 22(1)] Reference Number: ZA2407200794641 Date :20/07/2020 To INDRESH KUMAR 3, SOMNATH SHOPPING CENTER, SMRUTI MANDIR CANAL ROAD GHODASAR, AHMEDABAD, Ahmedabad, Gujarat, 380050 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons....
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....of show-cause notice issued to the concerned petitioner for cancellation of registration. We are of the view that the present matter is squarely covered by the aforesaid order passed by this Court, therefore, the impugned show-cause notice deserves to be quashed and set aside on the similar grounds." 13. In the present case also, as observed hereinabove, 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. We are of the view that the issue involved in the present petition is covered by the aforesaid decision. 14. 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 ....