Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order

The writ applicant/assessee is registered under the Gujarat Goods and Service Tax Act, 2017. A show cause notice was issued by the State Tax Officer on Form GST REG-17/31 under Section 29 of the CGST Act, 2017 read with Rule 22(1) of the CGST Rules, 2017.

The show cause notice stated that registration was liable to be cancelled on the grounds that the dealer was found suspicious and no documents were found at the place of business.

The show cause notice required the writ petitioner to respond within seven days, failing which the case would be resolved ex-parte. The State Tax Officer, Ghatak-13, Ahmedabad, issued an ex-parte order cancelling registration on 22.02.2022.

The court found that the show cause notice was absolutely vague, bereft of any material particulars, and the order was also vague and a non-speaking order.

The court remitted the matter to the respondent/department for denovo proceedings in accordance with the law. The court overturned the cancellation order, and the GST registration has been reinstated.

Case Title: Sing Traders Versus State of Gujarat

Citation: R/Special Civil Application No. 6315 of 2022

Dated: 06/04/2022

Citation: 2022 LiveLaw (Guj) 200

Counsel For Appellant: Advocate Manvi A Damle

Counsel For Respondent: Advocate Utkarsh Sharma

Click Here To Read/Download Order