Case Note & Summary
The petitioner challenged the cancellation of its GST registration by the Superintendent, Range III, Ahmedabad through a show-cause notice dated 04.08.2005 and final order dated 12.09.2025. The petitioner argued that its detailed reply dated 13.08.2025, filed through the GST portal with supporting documents, was not considered by the authority while passing the cancellation order. The High Court found that the impugned order was passed without recording any findings on the petitioner's explanation and therefore violated principles of natural justice. The Court quashed the cancellation order and remanded the matter to the same authority for fresh consideration after giving the petitioner an opportunity of hearing, with directions to pass a fresh order within 12 weeks.
Headnote
The High Court of Gujarat at Ahmedabad quashed and set aside the order dated 12.09.2025 cancelling the registration of Petitioner(s) under the Central Goods and Service Tax Act 2017 -- The Court found that the Superintendent, Range III, Ahmedabad had passed the impugned order without considering the petitioner's reply dated 13.08.2025 which clarified that no input credit was availed contrary to law -- The matter was remanded to the same authority for fresh consideration after giving the petitioner an opportunity of hearing -- The Court held that the principles of natural justice were violated as the explanation tendered by the petitioner was not considered -- All contentions of the parties were kept open for the fresh proceedings
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Issue of Consideration: The Issue of whether the cancellation of GST registration was valid when the authority failed to consider the petitioner's reply
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Final Decision
The High Court quashed and set aside the impugned order dated 12.09.2025 and remanded the matter to Superintendent, Range III, Ahmedabad for passing a fresh order after giving the petitioner opportunity of hearing within 12 weeks
2026 LawText (GUJ) (01) 601
R/Special Civil Application No. 18031 of 2025
A.S. Supehia J. , Pranav Trivedi J.
Mr. Maulik Nanavati for Nanavati & Co., Ms. Tanushree Shrimal, Mr. C.B. Gupta
N.K.R. Enterprise Through Its Proprietor Ms. Puja Nileepkumar Rajput
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Nature of Litigation: Writ petition challenging cancellation of GST registration
Remedy Sought
Petitioner sought quashing of the cancellation order dated 12.09.2025 and remand of the matter for fresh consideration
Filing Reason
The petitioner's GST registration was cancelled without consideration of its reply to the show-cause notice
Previous Decisions
Superintendent, Range III, Ahmedabad issued show-cause notice dated 04.08.2005 and passed cancellation order dated 12.09.2025
Issues
Whether the cancellation of GST registration was valid when the authority failed to consider the petitioner's reply dated 13.08.2025
Submissions/Arguments
The petitioner's reply clarifying that no input credit was availed contrary to law was not considered by the authority while passing the impugned order
The impugned order was passed without recording any findings on the explanation tendered by the petitioner
Ratio Decidendi
Authorities must consider replies and explanations submitted by parties before passing orders affecting their rights, Failure to consider such replies violates principles of natural justice
Judgment Excerpts
The notice has been issued in exercise of power under Section 29 of the CGST Act, 2017 read with Rule 22(1) of the Central Good and Services Tax Rules, 2017)
The impugned order is passed without recording any findings to the explanation tendered by the petitioner in its reply dated 13.08.2025
The matter is remanded to Superintendent, Range III, Ahmedabad for passing a fresh order after giving the petitioner opportunity of hearing
Procedural History
Show-cause notice issued on 04.08.2005 -- Petitioner filed reply on 13.08.2025 -- Cancellation order passed on 12.09.2025 -- Writ petition filed challenging the cancellation -- High Court heard the matter and passed judgment on 21.01.2026
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