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HIMAT TRADING CO. vs. UNION OF INDIA & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA

Pet. Counsel

Apurva N Mehta

Res. Counsel

Hetvi H Sancheti

Petitioner / Applicant	HIMAT TRADING CO.
Respondent	UNION OF INDIA & ANOTHER
Court	Gujarat High Court
State	Gujrat
Date	Aug 8, 2024
Order No.	R/SPECIAL CIVIL APPLICATION NO. 5608 of 2024
Citation	2024(8) TAXREPLY 10765
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ORDER
ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned advocate Mr. Apurva N. Mehta for the petitioner and learned advocate Ms. Hetvi Sancheti for the respondents. [2] By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 5th April 2021 passed by the respondent No.2 cancelling the GST registration of the petitioner. [3] Learned advocate Mr. Mehta submitted that the respondent has issued show cause notice dated 22nd March 2021 for cancellation of registration by mentioning only one line “in case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts”. It was submitted that similarly, the order dated 22nd March 2021 on the same date was passed cancelling the registration and as per the show cause notice, the petitioner was directed to appear and file reply on 31st March 2021. It was submitted that the petitioner thereafter preferred revocat....