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SANDHYA ENTERPRISE vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
DEVAN M. DESAI
Pet. Counsel
Maulik Nanavati
Res. Counsel
Raj Tanna

Petitioner / Applicant

SANDHYA ENTERPRISE

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Apr 13, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18623 OF 2022

Citation

2023(4) TAXREPLY 7352

Original Order
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ORDER

ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr. Maulik Nanavati for Nanavati & Company for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent authorities. 2. By filing the present petition under Article 226 of the Constitution, the petitioner has prayed to set aside the show-cause notice dated 26.04.2022 as well as order dated 07.05.2022 passed pursuant to the said show-cause notice by the State Tax Officer, Ghatak 21, Ahmedabad-respondent No.2 herein. 3. The show-cause notice was issued for cancellation of registration. The reason seeking to cancel the registration mentioned in show-cause notice was "Place and dealer found but no business board at the place and not any business activities at there". 3.1 The petitioner filed reply to the said show-cause notice on 06.05.2022. In the order dated 07.05.2022 cancelling the registration, on the one hand, reply dated 06.05.2022 was referred t....

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