The Gujarat High Court quashed the order cancelling the Goods and Service Tax (GST) registration.
The writ-applicant, Vimal Yashwantgiri Goswami is a proprietor of a proprietary concern running in the name of Heugo Metal. The writ-applicant is registered with the GST authority.
The respondent authority issued a show-cause notice in the Form GST REG-17, calling upon the writ-applicant to show-cause as to why the registration under the GST should not be cancelled. Such notice issued by the respondent authority is under Rule 22(1) of the Central Goods and Services Tax Rules, 2017.
The writ-applicant filed his reply to the show-cause notice o well within the stipulated period of seven days. It appears that upon receipt of the reply, the respondent authority dropped the proceedings for cancellation of registration vide order.
The respondent authority issued a fresh show-cause notice in Form GST REG-17 under Rule 22(1) of the Rules once again calling upon the writ-applicant to show-cause why the registration should not be canceled.
The two-member bench of Justice J.B.Pardiwala and Justice Ilesh J. Vora noted that having dropped the proceedings once, what prompted the authority to issue a second show-cause notice and even after discharging the second show-cause notice, what prompted the authority to issue a third show-cause notice and that too on the very same day and date of the discharge of the second show-cause notice.
The court while allowing the writ petition held that the impugned order passed by the respondent authority dated 25th February 2020 is quashed and set aside.
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