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SCRAP TRADING vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
MAUNA M. BHATT
Pet. Counsel
Digant M Popat
Res. Counsel
Trupesh C Kathiriya

Petitioner / Applicant

SCRAP TRADING

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Nov 25, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 23373 of 2022

Citation

2022(11) TAXREPLY 6638
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MRS. JUSTICE MAUNA M. BHATT) 1. Rule. Mr. Trupesh Kathiriya, learned AGP waives service of notice of rule on behalf of all respondents. 2. Controversy involved in the present petition lies in a very narrow compass. Considering the controversy involved and with the consent of the learned advocates for the respective parties, the present petition is taken up for final hearing today. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice dated 28.2.2022 for cancellation of registration, as also the order dated 26.4.2022, rejecting the application of the petitioner for revocation of cancellation of registration and an appeal order dated 12.10.2022 by the Goods and Service Tax (GST) authority whereby the GST number of the petitioner is cancelled with retrospective effect. 4. The facts stated briefly are that the petitioner is into the business of buying and selling of scrap m....

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