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2024 (5) TMI 244

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..... "(a) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, quashing and setting aside an Order for Cancellation of Registration dated 04/02/2021 passed by the respondent No.2 at Annexure-A to this petition. (b) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, quashing and setting aside an Order for Cancellation of Registration dated 24/02/2021 passed by the respondent No.5 at Annexure-B to this petition. (c) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, quashing and setting aside an Order for Cancellation of Registration dated 25/02/2021 passed by the respo .....

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..... e application for revocation of the cancellation order without assigning any reason. 5.Learned advocate Mr.Pandya pointed out that the respondent authorities have revoked the order of cancellation of registration of the petitioner four times without assigning any reason and for the fifth time also, when the order was passed, neither the show-cause notice nor the order of cancellation of registration contained any reason whatsoever except the standard reason of misrepresentation and fraud committed by the petitioner. 6.On the other hand learned Assistant Government Pleader Mr.Raj Tanna for the respondent authorities upon the instructions submitted that the respondent authorities are ready and willing to issue the fresh show-cause notice wi .....

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..... r on receipt of the showcause notice, shall file reply on or before 14.02.2024. (iv) The Assistant Commissioner of State Tax, Ghatak-75 (Bhavnagar) shall grant opportunity of hearing to the petitioner within one week from the receipt of the reply of the petitioner. (v) After hearing the petitioner, Assistant Commissioner of State Tax, Ghatak-75 (Bhavnagar) shall pass an order after considering the reply as well as submission to be made by the petitioner in hearing on or before 29.02.2024 in accordance with law and place such order on the file of this petition. Stand over to 6th March, 2024. Direct service is permitted. 8.It is clarified that this Court has not gone into the merits of the matter and the Assistant Commissioner of State .....

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