Order Date: 22 December 2022

Parties: JATIN BHAGWATLAL SHAH vs. STATE OF GUJARAT

Facts – 

• The Petitioner, JATIN BHAGWATLAL SHAH’s GST registration was cancelled on the ground that the petitioner did not remain present and that no opportunity of hearing was given to him.
• The hearing date was fixed, but the authority did not hear the petitioner, and his registration was retrospectively cancelled.

Issue – 

• Whether the cancellation of registration is valid and acceptable?

Orders – 

• The Court is of the view that the cancellation of registration without assigning any reason is wholly mechanical and stereotyped.
• The Court observed that the petitioner has explained that it is already on record that he has shifted to other premises. The day the premises was visited, he was not intimated and assumed that it may not be necessary.
• The Court stated that in absence of any intimating during the spot visit, it was difficult for the petitioner to remain present because of the shift in the office, the cancellation of registration with the retrospective date is fully impermissible. Resultantly, the petition is allowed and the registration certificate of the petitioner is thereby restored.