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

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

“20.

(a) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, quashing and setting aside an order dated 20/01/2021 passed by the respondent No.2 for Cancellation of Registration at Annexure -A to this petition with all consequential and incidental relief in favor of the petitioner.

(b) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, directing the respondent No.2 to pay compensation to the petitioner as may be deemed fit to this Hon’ble Court for his unqualified and unwarranted actions taken without following due process of law.

(c) Pending admission, final hearing and disposal of this petition, to say implementation and operation of the order dated 20/01/2021 passed by the respondent No.2 of Cancellation of Registration at Annexure-A to this petition on such terms and conditions as may be deemed fit and proper to this Hon’ble Court.

(d) To pass any other and further orders as may be deemed fit and proper in the interest of justice and the petitioner.”

3. It appears from the materials on record that the Assistant Commissioner, Ghatak 75, Bhavnagar, passed an order dated 20.01.2021 cancelling the registration of the writ applicant under the GST. It appears that before passing the impugned order referred to above, a show cause notice was issued dated 08.01.2021. The show cause notice reads thus:

“Form GST REG-17/31

See Rale 22/1/sub-rule (24) of rule 21A)

Reference Number: ZA2401210356806                                                              Date 08.01.2021

To

RAFIK ALIBHAI MAKVANA

OFFICE NO 201 2nd FLOOR

NR JYOTI MAHILA VIDYALAYA,VANKADIYA SHERI

KANBIWAD BHAVNAGAR Bhavnagar, Gujarat 164001

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. NEGATIVE SPOT VISIT REPORT

You 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 19/01/2021 at 12:25

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

Please note that your registration and suspended with effect from 08/01/2021.

Place: Gujarat                                                                            Signature Not Verified

Date: 08/01.2021                                                       Digitally signed by DS GOODS AND

                                                                                            SERVICES TAX NETWORK (4)

                                                                                                 Date:2021.01.08 12:47:27 IST

                                                                                                 HIMMATSINH KALU MALAVIYA

                                                                                                 Assistant Commissioner

                                                               Ghathak 75 (Bhavnagar) Range-19 Division-Gujarat”

4. The impugned order cancelling the registration reads thus:

“ReferenceNumberZA240121210838260Date:20/01.2021

To,

RAFIK ALIBHAI MAKWANA

OFFICE NO.201, 2nd FLOOR, Nr. JYOTI MAHILA

VIDYALAYA, VANKADIYA SHERI

KANBIWAD, BHAVNAGAR,

Bhavnagar, Gujarat, 364001

GSTIN/UIN:24CHMPM0093CIZK

Application Reference No.(ARN)240121024238V

Date:08/01/2021

Order for Cancellation of Registration

This has reference to your reply dated 20/01/2021 in response to the notice to show cause dated 08/01/2021 whereas no reply to notice to show cause has been submitted.

The effective date of cancellation of your registration is 01/07/2021.

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 30/01/2021 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder:

Place: Gujarat

Date: 20/01/2021                                                                             HIMMATSINH KLUJI MALAVILYA

                                                                                                                 Assistant Commissioner

                                                                                                             Ghatak 75 (Bhavnagar)

                                                                                                            Signature Not verified

                                                                                                 Digitally signed by DS GOODS AND

                                                                                                 SERVICES TAX NETWORK(4)

                                                                                                 Date:2021:01:20 11:02:07: IST”

5. We take notice of the fact that in the past, twice such show cause notices as above were issued and those were ordered to be dropped or to put in other words, such show cause notices were discharged. The show cause notice referred to above in para:3 is as vague as anything. The order cancelling the registration is something beyond vagueness. It is very distressing to note that this is an everyday affair. Scores of petitions of the present type come up before us everyday because of such absurd and vague orders being passed by the officers of the GST Department. We requested Mr. Sharma to make us understand as to what is the officer trying to convey in the show cause notice. Mr. Sharma with all the humility at his command had to fairly concede that the show cause notice does not make any sense. We thereafter, again inquired with Mr. Sharma as to what is the impugned order cancelling the registration talking about. Once again, Mr. Sharma with all the embarrassment that is being caused to him everyday while defending such erring officers conceded that the order as vague as anything. 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 High Court must have passed not less than hundred orders criticising such vague show cause notices and vague final orders cancelling the registration. Why the officers are not ready to understand and improve themselves.

6. In view of the aforesaid, the impugned order passed by the Assistant Commissioner, respondent No.2 herein, cancelling the registration, Annexure A to this writ application is hereby quashed and set aside.

With the aforesaid direction, this writ application stands disposed of.