Devi Products Vs State Of Gujarat
Date: February 15, 2023
Subject Matter
Cancellation of registration without any determination of the amount which is to be paid, is unsustainable
Summary
Assuming that the notice which merely speaks of “any tax payer other than composition tax payer has not filed returns for a continuous period of six months” would be comprehensible for the assessee to respond to the same as he was also gi…
1. By way of the present petition under Article 226 of the Constitution, the petitioner seeks to challenge the legality and validity of the order dated 24.03.2021 passed by the respondent No.2 whereby the registration certificate granted to the petitioner under the Central Goods and Service Tax Act, 2017 and Gujarat Goods and Services Tax, 2017 (“GST Acts” for short) has been cancelled…