PANAQUA TRADECOM PRIVATE LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

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

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

(3.) The writ-applicant is engaged in the business of trading of bullion and agricultural commodities. The writ-applicant is registered under the GGST Act with effect from 14/2/2018. The writ-applicant came to be served with a show-cause notice dtd. 11/3/2021 in the Form GST REG-17/31 calling upon the writ- applicant to show-cause as to why his registration under the Act should not be cancelled. The show-cause notice reads thus:- <IMG>JUDGEMENT_1352_LAWS(GJH)4_2022_1.jpg</IMG>