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DEE CUBES DIAMONDS PVT. LTD. vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
MAUNA M. BHATT
Pet. Counsel
Uchit N Sheth
Res. Counsel
Pooja Ashar

Petitioner / Applicant

DEE CUBES DIAMONDS PVT. LTD.
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Dec 16, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 22875 of 2022

Citation

2022(12) TAXREPLY 6746
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MRS. JUSTICE MAUNA M. BHATT) 1. This petition under Article 226 of the Constitution of India is preferred with the prayer to quash and set aside the show-cause notice dated 26.05.2022, as also the order of cancellation of registration dated 11.10.2022. 2. The briefly stated facts: 2.1 The petitioners engaged in the business of trading in bullion, were duly registered under the provisions of Central/Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”). It is case of the petitioners that sale and purchase of goods is their usual course of business and all their transactions were duly reflected in the returns filed. The taxes were duly paid as per the returns filed. All the transactions of the petitioners were duly supported by tax invoices and all the payments were made through banking channels. A search proceeding was carried out by the Central GST Department at the premises of the petitioners on 08.1....

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