RADHE PACKAGING Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Kuntal Parikh for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna upon service of copy of the petition in advance.

(2.) What is prayed in this petition is to set aside the order dtd. 10/9/2022 whereby the registration of the petitioner under the Gujarat Goods and Services Tax Act, 2017, came to be cancelled. It is also prayed to set aside the show cause notice dtd. 10/8/2022, which preceded the order of cancellation. The third prayer is to direct the respondent authorities to restore the registration of the petitioner.

(3.) The show-cause notice whereby the GST registration of the petitioner was proposed to be cancelled mentioned more than one ground that the returns furnished by the petitioner under Sec. 39 of the Central Goods and Services Tax Act, 2017 were with incomplete details and that there was failure to furnish returns for a continuous period of six months.