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

2. We have heard Ms. Manvi Damle, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents.

3. The writ applicant is a proprietor of a proprietary concern and he has been served with a show cause notice dated 29.02.2022 calling upon him to show cause as to why the GST registration should not be cancelled. The show cause notice is at page 15, Annexure P/1. The same read thus:

“Form GST REG-17/31

[See Rule 22(1)/sub-rule (2A) of rule21A]

Reference Number:ZA2402221987744D

Date: 28/02/2022

To,

Registration Number(GSTIN/Unique ID): 24AALFV2668JIZP

VAHANVATI STEELS

101, RUDRAX WEIGHT BRIDGE COMPOUND,

VATVA, GIDC, VATVA

Ahmedabad, Gujarat, 382445

Show Case Notes 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. VahanVATI Steels, Your VAT/CST No.24071803643, CST NO.Ab-initio cancelled on 25.02.2021.

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 09/03/2022 at 11:30.

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 on merits.

Please note that your registration stands suspended with effect from 28/02/2022.

Place: Gujarat

Signature valid

Date: 28.02.2022

Digitally signed by DS GOODS

AND SERVICE TAX

NETWORK(4)

Date:2022.02.28.18:45:26 IST

SANDEEP MAHENDRABHAI PATEL

State Tax Officer

Ghatak – 1 (Ahmedabad), Range – 1, Division – 1, Gujarat”

4. The show cause notice is bereft on any material particulars or information. In the absence of any material particulars and the details, it is difficult for any individual to respond to such a vague show cause notice. Probably what the Authority is trying to convey is that earlier VAT/CST registration in case of writ applicant has been cancelled ab initio and therefore, the registration is not valid and not recognized in law. If such are the allegations, it is expected of the Authority to furnish some details in this regard.

5. The impugned show cause notice has to be quashed and set aside and the same is accordingly quashed and set aside. If the Assistant Commissioner, Ghatak – 1 (Ahmedabad), Range – 1, Division – 1, Gujarat, is of the view that the registration of the writ applicant herein is not valid and not recognized as per the provisions of the Act, it shall be open for him to issue a fresh show cause notice in a physical form and such fresh show cause shall contain all necessary information and details for the purpose of effectively responding to the same.

With the aforesaid, this writ application stands disposed of.

Rule is made absolute.