Case Title | Purabdhani Enterprise Vs State of Gujarat |
Court | Gujarat High Court |
Honorable Judges | Justice. N V Anjaria |
Citation | 2022 (7) GSTPanacea 118 HC Gujarat W.P.A. 5999 of 2022 |
Judgement Date | 07-July-2022 |
Council for Petitioner | Chetan K Pandya |
Council for UOI | |
Council for State | Utkarsh R Sharma Krutik Parikh |
Favour | Assessee |
Section | Section 30 of CGST Act,2017 |
The Gujrat High Court bench of Justice N V Anjaria has held that When the application is undecided at the end of competent authority,application should be treated in accordance with the provision of Act first.
FACTS OF THE CASE
The petitioner is a proprietorship firm. Registration of petitioner was cancelled by an order stating ground of cancellation that during physical verification of premises by anti evasion team, your premises found to be non existing and no business activity was conducted, and passing fraudulently ITC. The petitioner also issued show cause notice again stating reason why the registration of petitioner should not be cancelled by the authorities. The revocation application has also been submitted under section 30 of CGST Act, 2017 by the petitioner which is undecided till date.
COURT HELD
While the application of revocation is still pending to the respondent, hence the competent authority is directed to take decision on the application within 6 weeks from this order.
ANALYSIS OF THE JUDGEMENT
Where the revocation application of registration cancellation is undecided and pending to the authority no further addition show cause notice should be issued by the authority till the decision of prior SCN.
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