The Gujarat High Court bench consisting of Justice Nisha M. Thakore and the former Justice J.B. Pardiwala revoked the GST cancellation order as the same was non-speaking and incomplete.
The writ applicant/assessee is enrolled beneath the Gujarat Goods and Service Tax Act, 2017. A show-cause notice was assigned through the State Tax Officer on Form GST REG-17 and form REG-31 beneath Section 29 of the CGST Act, 2017 read with Rule 22(1) of the CGST Rules, 2017.
In the show-cause notice, it stated that the enrollment was subjected to cancellation on the basis of the dealer who was revealed suspicious and there would be no documents revealed on the business premises.
In 7 days the writ applicant is needed to answer as per the show cause notice, if their resolution is missed then it would be solved ex-parte. The State Tax Officer, Ghatak-13, Ahmedabad, issued an ex-parte order refusing the registration dated 22.02.2022
The court revealed that the show cause notice was incomplete, poses no particulars, and the order was incomplete and is a non-speaking order.
The court sent the case to the respondent/department for denovo proceedings as per the law. The court refused the cancellation order, and the GST enrollment would be reinstated.
