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KAELASBEN MAGANBHAI MAKAVANA vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
DEVAN M. DESAI
Pet. Counsel
Hiren J Trivedi
Res. Counsel
Raj Tanna

Petitioner / Applicant

KAELASBEN MAGANBHAI MAKAVANA
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Apr 5, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 5305 of 2023

Citation

2023(4) TAXREPLY 7273
Original Order
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ORDER

ORDER ( PER : HONOURABLE MR. JUSTICE N. V. ANJARIA ) Heard learned advocate Mr. Hiren Trivedi for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent State. 2. By filling this petition, the petitioner as prayed to set aside order dated 6.1.2022 passed by the Sales/Commercial Tax Inspector, Ghatak-11, Ahmedabad. By the said order, the GST registration of the petitioner came to be cancelled. Another order prayed to be set aside by the petitioner is dated 13.2.2023, whereby the appellate authority did not entertain the appeal of the petitioner against the cancellation of the registration on the ground that the appeal was filed beyond the time limit provided under section 107(4) of the Gujarat Goods and Services Tax Act, 2017. 2.1 As far as the ground mentioned in the order of cancellation of registration is concerned, it is non-filling of GST returns. The registration came to be cancelled retrospectively with effect from 30.4.2021. T....

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