1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents.

2. By this writ-application under Article-226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-

6(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show-cause notice dated 16.11.2021 and after perusing the same be pleased to quash and set aside show cause notice dated 16.11.2021 and order dated 30.11.2021 passed thereon by Superintendent, Ghatak 23, Range 6, Division 2, Ahmedabad, Gujarat and be further pleased to direct restoration of registration bearing number 24ANWPR8660C1ZH;

(b) To pass an ex-parte ad interim order staying the operation, execution and implementation of the order dated 30.11.2021 passed by Superintendent, Ghatak 23, Range 6, Division 2, Ahmedabad, Gujarat, pending the hearing and final disposal of present petition; and

(c) Grant such further and other interim reliefs, as this Hon’ble Court may deem fit and proper in the present nature and circumstances of the case.

3. The writ-applicant is registered under the GGST Act with effect from 09.10.2020. The writ-applicant came to be served with a show-cause notice dated 16.11.2021 in the Form GST REG-17/31 calling upon the writ-applicant to show-cause as to why his registration under the Act should not be cancelled. The show-cause notice reads thus:-

Form GST REG-17/31

[See Rule 22(l) sub-rule (2A) of rule 21A]

Reference Number:ZA241121052250F

Date:16/11/2021

To,

Registration Number(GSTIN/Unique ID):24ANWPR8660C1ZH

UMESHKUMAR GULABBHAI REGAR

24, OM INDUSTRIAL PARK 1,

BEHIND TIRTH BHUMI IND. PARK,

BAKROL, DHAMATVAN ROAD,

AHMEDABAD, Ahmedabad, Gujarat 382430.

Show Cause Notice for Cancellation of Registration

Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1. Letter of the assistant commissioner, Unit 23 gujarat state ahmedabad outward no.3470 dated 02.11.2021 for cancellation of the registration (Office of the Commissioner of State, Unit 23, 6th floor, bachat bhawan, ahmedabad.

You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on 22/11/2021 at 05:00 PM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and merits.

Please note that your registration stands suspended with effect from 16/11/2021.

Place: Gujarat

Date: 16/11/2021

Signature Not Verified

Digitally signed by DS GOODS AND

SERVICES TAX NETWORK(4)

Date:2021.11.16 23:00:34 IST

Banwari Lal Gupta

Superintendent

Ghatak 23 (Ahmedabad):Range-6:Division-2, Gujarat

4. It appears that thereafter the final order cancelling the registration came to be passed on 30.11.2021. The same reads thus:-

Form GST REG-19

[See Rule 22(3)]

Reference Number:ZA241121186496K

Date:30/11/2021

To,

UMESHKUMAR GULABBHAI REGAR

24, OM INDUSTRIAL PARK 1,

BEHIND TIRTH BHUMI IND. PARK,

BAKROL, DHAMATVAN ROAD,

AHMEDABAD, Ahmedabad, Gujarat 382430.

GSTIN/UIN:24ANWPR8660C1ZH

Application Reference No.(ARN):AA241121034767H

Dated: 16/11/2021

Order for Cancellation of Registration

This has reference to your reply dated 26/11/2021 in response to the notice to show cause dated 16/11/2021.

Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s).

1. Letter of the assistant commissioner, Unit 23 gujarat state ahmedabad outward no.3470 dated 02.11.2021 for cancellation of the registration (Office of the Commissioner of State, Unit 23, 6th floor, bachat bhawan, ahmedabad.

The effective date of cancellation of your registration is 10/10/2020.

Determination of amount payable pursuant to cancellation:

Accordingly, the amount payable by you and the computation and basis thereof is as follows:

The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you.

You are required to pay the following amounts on or before failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder.

Place: RANGE I

Date:30/11/2021

Signature Not Verified

Digitally signed by DS GOODS AND

SERVICES TAX NETWORK(4)

Date:2021.11.30 17:00:27 IST

Banwari Lal Gupta

Superintendent

Ghatak 23 (Ahmedabad)

5. We have heard Mr. Maulik Nanavati, the learned counsel appearing for the writ-applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents.

6. The show cause notice, referred to above, and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors. , Special Civil Application No.18860 of 2021, decided on 24.02.2022.

7. In view of the aforesaid, this writ application succeeds and is hereby allowed. The impugned order cancelling the registration and the show cause notice is hereby quashed and set aside. The registration stands restored.

If the department wants to proceed further it may do so strictly in accordance with law keeping in mind the observations made by this Court in the case of Aggarwal Dyeing and Printing Works (Supra).