VIP CHEM TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) In the facts and circumstances of the case, the petition was taken up for final consideration.

(2.) At the outset, learned advocate for the petitioner Mr. Avinash Poddar stated before the Court that the petitioner is not inclined to continue with the prayer (a), which reads as n

(3.) The petitioner is a proprietary firm having its registered office at Bharuch in Gujarat. It is having GSTIN number registered and is engaged in the supply of carbonates sodium hydroxide etc. The petitioner received notice dtd. 6/12/2022 in which respondent no.4 Commissioner of State Tax, Ahmedabad, inter alia stated that the registration of the petitioner was liable to be cancelled. The reason was given that "returns furnished by you under sec. 39 of the Central Goods and Services Tax Act, 2017". The petitioner was called upon to file reply within 30 days.