A division bench of the Gujarat High Court containing Justice J.B.Pardiwala and Justice Nisha M. Thakore criticized the GST officer to issue a vague notice even after a former order of the court revoked the first notice. A vague show-cause notice dated 29.03.2022 has created all problems arriving on the writ applicant to show cause as to why his GST enrollment must not get revoked. But the other notice has indeed appeared vague.
The applicant has asked the court to challenge the order and the applicant indeed made Mr. Sandeep Mahendrabhai Patel, State Tax Officer, Ghatak-1, Ahmedabad, a respondent to the applicant as they felt that he has acted it in a very simpler way.
The division bench sees that the same law must be specified to make the respondent no.2 for no good reason. As per the order given by the court as mentioned, the same was predicted of the respondent no.2 to provide a new show cause notice which consists of all the essential details and the material particulars to enable the writ applicant to arrive at the same. But the respondent no 2 has moved forward to pass an order revoking the enrollment.
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Does this order pose with only question marks pointing to anything? We are unable to know that respondent no 2 may not felt for a second for the activity he was performing. There is no clue to us that why could respondent no.2 put his signature on such an order. When he signs the order it pointed out that he is approving the contents of the order.
Refusing the order court mentioned that we are not administering the notice we are just warning respondent no.2 that within 15 days if the court arrives at any vague order or show cause notice duly signed by him then it would be his last day in the office.
