Dee Cubes Diamonds Pvt. Ltd Vs State Of Gujarat
Date: December 16, 2022
Subject Matter
Order bereft of any proper reason for cancelling the registration is is liable to be quashed
Summary
SCN issued to the Petitioner and Impugned Order does not specify the reason for which the allegation of wrongful availment or utilization of ITC or refund of tax is made. As the SCN does not contain reason to justify the action of the Respondent, it…
1. This petition under Article 226 of the Constitution of India is preferred with the prayer to quash and set aside the show-cause notice dated 26.05.2022, as also the order of cancellation of registration dated 11.10.2022. 2. The briefly stated facts: 2.1 The petitioners engaged in the business of trading in bullion, were duly registered under the provisions of Central/Gujarat Goods and Services…