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SHAH INDUSTRIES(PROPRIETOR VISHAL HASTIMAL SAKARIA) vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
NISHA M. THAKORE
Pet. Counsel
Manvi Damle
Res. Counsel
Utkarsh Sharma

Petitioner / Applicant

SHAH INDUSTRIES(PROPRIETOR VISHAL HASTIMAL SAKARIA)

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Mar 24, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 5935 OF 2022

Citation

2022(3) TAXREPLY 5661

Original Order
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ORDER

1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of Rule for and on behalf of respondents. 2. We have heard Ms. Manvi Damle, the learned counsel appearing for Nanavati & Co. for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 3. The writ applicant is a proprietor of a proprietary concern and he has been served with a show cause notice dated 02.11.2021 calling upon him to show cause as to why the GST registration should not be cancelled. The show cause notice is at page 14, Annexure P/1. The same read thus: “Form GST REG-17/31 [See Rule 22(1)/sub-rule (2A) of rule21A] Reference Number:ZA241121010311P Date: 02/11/2022 To, Registration Number(GSTIN/Unique ID): 24ACUPS2114B1ZU VISHAL HASTIMAL SAKARIA SHED NO.153-A, AADARSH GOLD INDUSTRIAL ESTATE, Nr. ABHISHREE ESTATE, ODHAV, Ahmedabad, Gujarat, 380415 Show Case Notes for Cancellation of Registration ....

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