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

Hon'ble Judges:

SONIA GOKANI
JUSTICE NISHA M. THAKORE
Pet. Counsel
Hardik V Vora
Res. Counsel
Trupesh Kathiriya Agp

Petitioner / Applicant

ARSH TRADERS
Respondent COMMERCIAL TAX OFFICER
Court Gujarat High Court
State

Gujrat

Date Nov 24, 2021
Order No.

R/Special Civil Application No. 4422 of 2021

Citation

2021(11) TAXREPLY 4889
Original Order
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ORDER

1. The petitioner is proprietary firm trading in all types of scraps is granted TIN No.2422601774 on 13.06.2013 under the Gujarat Value Added Tax Act, 2013 (hereinafter referred to as “VAT Act”). The petitioner has been registered under the Central Goods and Service Tax Act with Registration w.e.f. 01.07.2017 and the certificate of the said registration dated 07.07.2018. 2. A show cause notice came to be issued for cancellation of Registration on 24.06.2019 on the ground that the same has been obtained by means of fraud, willful misstatement and suppression of the facts. He is also directed to appear on 28.06.2019 although no physical copy of notice has been received by him. 3. Soon thereafter vide communication dated 26.07.2019, the registration of the petitioner has been cancelled without mentioning any reason for cancellation and without following the due procedure prescribed under CGST Rules, 2017. 4. An application for revocation of the cancellation of R....

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