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GURUKRUPA ENTERPRISE vs. SUPERINTENDENT
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
MAUNA M. BHATT
Pet. Counsel
Hiren J Trivedi
Res. Counsel
Priyank P Lodha

Petitioner / Applicant

GURUKRUPA ENTERPRISE
Respondent SUPERINTENDENT
Court Gujarat High Court
State

Gujrat

Date Nov 30, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 11265 of 2022

Citation

2022(11) TAXREPLY 6690
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. By way of the present petition, the petitioner seeks to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India seeking to quash and set aside the order dated 31.01.2022 passed by the Commissioner (Appeals), GST & Excise and order dated 18.03.2021 passed by Superintendent, Ghatak 82, Range-19, Division-9 passed under section 29(2) of the Central Goods & Services Act, 2017 (“the Act” for short), so also the cancellation of registration of show cause notice dated 22.06.2020 issued under Rule 22 of the Central Goods & Services Rules. 2. The petitioner is a contractor engaged in providing construction services registered under the provisions of section 12 of the Act. It is his case that since he was out of business, the return after September, 2018 could not be filed. The person engaged by the petitioner also was under the impression that since outward....

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