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ARSH TRADERS vs. COMMERCIAL TAX OFFICER
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
SANDEEP N. BHATT
Pet. Counsel
Hardik V Vora
Res. Counsel
Trupesh Kathiriya

Petitioner / Applicant

ARSH TRADERS

Respondent COMMERCIAL TAX OFFICER
Court Gujarat High Court
State

Gujrat

Date Feb 17, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 3224 of 2022

Citation

2023(2) TAXREPLY 7013
Original Order
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ORDER

ORDER ( PER : HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI ) 1. Petitioner is before this Court seeking to challenge the action of the respondent – Authority of cancelling the registration and also of rejecting of application for revocation of cancellation under the Gujarat Goods and Service Tax Act, 2017. 2.1 The petitioner is a proprietary concern dealing in all types of scrap. It was granted TIN Number on 13.06.2013 under the Gujarat Value Added Tax Act, 2003 and he is a regular tax payer. 2.2 Show cause notice was issued on 24.06.2019 by the respondent by the cancellation of registration on the ground that it has been obtained by means of fraud and willful mistake and by suppression of facts. The petitioner was directed to appear on 28.06.2019, however, when no physical notice was received and as the petitioner is not techno savvy, he could not accede. 2.3 On 26.07.2019, pursuant to the said notice, respondent cancelled the registration of the ....

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