ARSH TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Petitioner is before this Court seeking to challenge the action of the respondent - Authority of cancelling the registration and also of rejecting of application for revocation of cancellation under the Gujarat Goods and Service Tax Act, 2017.

(2.) The petitioner is a proprietary concern dealing in all types of scrap. It was granted TIN Number on 13/6/2013 under the Gujarat Value Added Tax Act, 2003 and he is a regular tax payer.

(3.) On issuance of the notice, the affidavit-in-reply is filed by respondent No.1, reiterating the allegations and urging this Court that for quashing of the order dtd. 26/7/2019 cancelling the registration under the GGST Act and for rejection of the revocation of cancellation dtd. 5/1/2022. There are alternative and efficacious remedies provided. No order of rejection of revocation of cancelled registration was subjective in nature and it had been rejected considering the amount of transactions and also the parties from which the bogus billing transactions were entered into by the petitioner. It is also submitted that the application of the petitioner for revocation was approved because of the technical glitch in the portal. It was on the basis of details furnished that the Additional Tax Commissioner, Surat approved the application and a fresh show cause notice for cancellation on account of bogus billing transaction was issued. There are 107 firms involved in bogus billing transactions investigated by the Director General of Intelligence and a detailed report was supplied. The statement of the petitioner and his brother has been taken by the concerned authority on 10/4/2019 and 6/8/2019, where there are admissions which have come in relation to the bogus billing transactions.