Vinayak Metal Vs State Of Gujarat
Date: March 17, 2022
Subject Matter
Vague show cause notice bereft of any material particulars, proposing cancellation of registration is liable to be quashed
Summary
Show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non-speaking order. It cannot be disputed that with cancellation of registration, the dealer is liable to both civil and penal conseq…
1. Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common judgment and order. All the writ applicants have approach this Court being aggrieved by the illegal action of respondent State Tax Officer seeking cancellation of registration under the Gujarat Goods and Service Tax Act, 2017 ( In shor…