VIMAL YASHWANTGIRI GOSWAMI Vs. STATE OF GUJARAT

JUDGEMENT

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

(2.) The writ-applicant is a proprietor of a proprietary concern running in the name of Heugo Metal. The writ-applicant is registered with the GST authority. The registration is dated 26th June 2018.

(3.) It appears from the materials on record that the respondent no.2 issued a show-cause notice dated 20th November 2019 in the Form GST REG-17, calling upon the writ-applicant to show-cause as to why the registration under the GST should not be cancelled. Such notice issued by the respondent no.2 is under Rule 22(1) of the Central Goods and Services Tax Rules, 2017. The notice dated 20th November 2019 referred to above reads as under :