NAVKAR METAL INDUSTRIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Mr. Maulik Nanavati for Nanavati and Co. for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No.1 State as well as for respondent Nos. 2 and 3, who are the authorities of the State.

(2.) By filling this petition under Article 226 of the Constitution, the petitioner Navkar Metal Industries - a proprietary concern, prayed to set aside show cause notice dtd. 20/6/2022 issued by respondent No.2- Assistant Commissioner, Ghatak-23, Ahmedabad, Goods and Services Tax. It is further prayed to quash all the proceedings which may have been initiated pursuant to the said notice.

(3.) The petitioner stated that he was registered under the Gujarat Goods and Services Tax Act, 2017 holding the GST Identification Number 24AGUPJ3695E4ZY. The GST Registration certificate was produced. It was submitted that in the notice dtd. 20/6/2022, the petitioner was called upon to appear on 28/6/2022. However, in the notice neither the name nor the designation of the issuing authority was mentioned, nor any details were given as to on what grounds fraud was alleged against the petitioner. It was submitted that notice was vague and did not reveal any specific ground to proceed against the petitioner.