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M/S MAHADEV TRADING COMPANY vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

VIKRAM NATH
J.B.PARDIWALA
Pet. Counsel
Paresh Dave
Res. Counsel
Na

Petitioner / Applicant

M/S MAHADEV TRADING COMPANY

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Sep 28, 2020
Order No.

R/Special Civil Application No. 11262 of 2020

Citation

2020(9) TAXREPLY 3404

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ORDER

1 We have heard Mr. Paresh Dave, learned counsel for the petitioner assisted by Mr. A.S.Tripathi and Mr. Parth Bhatt, learned counsel appearing for the respondent No.2. Mr. Prem Raj Meena, Superintendent, Ghatak 18 (Ahmedabad), Range-5, Division-2, Gujarat is also present before us. 2 Mr. Meena is the signatory of the show cause notice as also the impugned order of cancellation both of which are assailed in the writ petition. We have directed for the appearance of Mr. Meena upon perusal of the show cause notice dated 20.07.2020 (Annexure-H to the petition). Perusal of the same indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to enable the noticee to give his reply. The contents of the show cause notice dated 20.07.2020 are reproduced below: “Form GST REG-17 [See Rule 22(1)] Reference Number:ZA2407200794641 Date....

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