This case revolves around a petition filed under Article 226 of the Constitution of India challenging an order dated 10.05.2022 issued by the Assistant Commissioner, Ghatak-8, Ahmedabad, which cancelled the GST number issued to the petitioner. The petitioner, engaged in trading of various goods including Gold, Silver, and Building Materials, held GSTIN Registration No. 24ANLPS0681F1ZW since 04.08.2017.
The sequence of events leading to the cancellation of registration includes two notices issued by the Assistant Commissioner, one on 01.10.2021 and another on 11.04.2022, asking the petitioner to show cause as to why their registration certificate should not be cancelled. The petitioner responded to both notices, but despite this, received a non-speaking order dated 10.05.2022, cancelling their GST Registration Number. A representation against this cancellation was also made by the petitioner on 17.05.2022, which went unanswered, prompting them to approach the Court.
Upon the Court’s notice for final hearing on 29.06.2022, no reply was filed. During the hearing, learned advocate Mr. Sandeep Limbani represented the petitioner, while learned Assistant Government Pleader Mr. Trupesh Kathiriya represented the respondent – State and its authorities.
Mr. Limbani relied on the decision in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat and others [SCA 18860 of 2021 and allied matters, decided on (date not provided)], in presenting the petitioner’s case.
The prayers sought in the petition include quashing the order of cancellation and issuing a writ of certiorari, along with any other orders deemed just and proper in the circumstances.
The petitioner in this case seeks to challenge an order issued by the Assistant Commissioner, Ghatak-8, Ahmedabad, dated 10.05.2022, which directed the cancellation of the petitioner’s GST number. The petitioner, engaged in the trading business of Gold, Silver, and Building Materials, has been a registered dealer under the Goods and Services Tax Act, 2017 since 04.08.2017.
The sequence of events leading to the order of cancellation involves the issuance of notices by the Assistant Commissioner on two occasions: firstly, on 01.10.2021, and subsequently on 11.04.2022, asking the petitioner to show cause as to why their registration certificate should not be canceled. In response, the petitioner submitted replies on 07.10.2021 and 15.04.2022, respectively. Despite this, a non-speaking order was issued on 10.05.2022, canceling the GST registration number.
Following the order, the petitioner made a representation on 17.05.2022 against the cancellation, but no heed was given. Consequently, the petitioner approached the court seeking relief.
Upon the court issuing a notice for final hearing on 29.06.2022, no reply was filed. During the hearing, the petitioner’s advocate, Mr. Sandeep Limbani, relied on a precedent case to support their arguments.
The Assistant Government Pleader, Mr. Trupesh Kathiriya, produced a communication dated 22.09.2022 during the hearing. This communication highlighted technical glitches with the GST portal that prevented the authorities from receiving the petitioner’s reply to the show cause notice issued. It further stated the intention to initiate fresh cancellation proceedings manually and issue a fresh show cause notice to the dealer.
The petitioner contends that the cancellation of the GST number was unlawful and seeks to have the order quashed and set aside. They argue that proper procedure was not followed, and the opportunity to be heard was not provided adequately.
In response, the government authorities acknowledge the technical issues and express their intent to rectify the situation by initiating fresh proceedings. They present an undertaking to this effect.
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