KHODAL BRASS INDUSTRY Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Mr. Kuntal A. Parikh for the petitioner and learned Assistant Government Ms. Shruti Dhruve for the respondents.

(2.) By way of this petition, the petitioner has sought reliefs for quashing and setting aside the order dtd. 31/3/2022 cancelling registration certificate of the petitioner passed by respondent No.3 and also for quashing and setting aside the order dtd. 27/10/2022 passed by respondent No.2. It is further prayed that the show cause notice dtd. 21/3/2022 be also quashed and set aside and the respondent be directed to forthwith restore the registration certificate of the petitioner with effect from 31/8/2021.

(3.) Learned advocate for the petitioner submitted that the petitioner was a regular tax payer and was also holding the registration certificate. A show cause notice for cancellation of registration dtd. 21/3/2022 came to be issued by the respondent under the provisions of Gujarat Goods and Services Tax Act, 2017 whereby the cause for the show cause for cancellation of registration was given as "any tax payer other than composition tax payer has not filed Returns for a continuous period of six months."