Writ petition was filed against the cancellation of Registration . Allowing the petition the Court held that the show cause notice was vague and cancellation of registration is something beyond vagueness. The Court observed that it is very disturbing to note that this is an every day affairs. Scores of petitions of the present type come up before us everyday because such absurd and vague orders being passed by the officers of the GST Department . Court also observed that we are not able to understand how the Department is functioning , why the Department is acting in such a high handed manner . Over a period of time , this Court must have passed not less than hundred orders criticizing such vague show cause notices and vague final orders cancelling the registration . Why the officers are not ready to understand and improve them selves . Accordingly the order was quashed . (SCA No. 2322 of 2022 dt. 9-2 -2022)
Rafik Alibhai Makvana v . State of Gujarat (2022) (59) G.S.T.L 3 (Guj)(HC)
Central Goods and Service Tax Act , 2007 ( CGST)
S. 29: Cancellation or suspension of registration- Show cause notice – Adjudication order vague – Cancellation of Registration was not sustainable – Stricture against Department – Adjudication order was quashed – Court observed that it was beyond under standing of Court as to why its officers were not ready to understand and improve .[ Art , 226 ]