Coma Steel Private Limited vs. State Of Gujarat

SCA/7328/2022HC GujaratGSTCNR GJHC24023255202213 April 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages

AI SummaryAllowed

Facts

COMA STEEL PRIVATE LIMITED (the petitioner) filed a writ application before the Gujarat High Court challenging a show cause notice dated March 31, 2022, issued by the State Tax Officer, Ghatak – 21, Ahmedabad. The petitioner sought to quash the notice and all proceedings initiated pursuant to it, and to command the State Tax Officer to immediately restore the petitioner's GST registration. The petitioner also sought an interim order staying the operation of the show cause notice pending the disposal of the petition. The State of Gujarat was the respondent. The High Court heard both parties.

Held

The High Court allowed the writ application. The Court quashed and set aside the impugned show cause notice dated March 31, 2022, issued by the State Tax Officer, Ghatak – 21, Ahmedabad. The Court held that since the show cause notice was quashed, the petitioner's GST registration stood restored. This decision was based on the precedent set by this Court in the case of Aggarwal Dyeing and Printing Works Versus State of Gujarat & others, Special Civil Application No.18860 of 2021 and allied matters dated 24.02.2022. The Rule issued in the petition was made absolute.

Key Issues

1. Whether the show cause notice dated 31.03.2022 issued by the State Tax Officer, Ghatak – 21, Ahmedabad, and all proceedings initiated pursuant thereto, are liable to be quashed and set aside? Petitioner's contention: The petitioner argued that the show cause notice and subsequent proceedings were illegal and sought their quashing. They relied on the judgment of this Court in Aggarwal Dyeing and Printing Works Versus State of Gujarat & others, Special Civil Application No.18860 of 2021 and allied matters dated 24.02.2022. Revenue's contention: The judgment does not record any specific arguments made by the revenue or state in opposition to the petitioner's claims, other than the appearance of the learned AGP.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/7328/2022 ORDER DATED: 13/04/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 7328 of 2022 ========================================================== COMA STEEL PRIVATE LIMITED Versus STATE OF GUJARAT ========================================================== Appearance: MR MAULIK NANAVATI FOR NANAVATI & CO.(7105) for the Petitioner(s) No. 1 for the Respondent(s) No. 2,3 MR UTKARSH SHARMA AGP for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 13/04/2022

ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

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

By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction quashing and setting aside the show cause notice da

The judgment continues below.

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.