NEUTRAL CITATION
C/SCA/10587/2023 JUDGMENT DATED: 25/08/2023
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 10587 of 2023
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE BIREN VAISHNAV
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
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1 Whether Reporters of Local Papers may be allowed
to see the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair copy
of the judgment ?
4 Whether this case involves a substantial question
of law as to the interpretation of the Constitution
of India or any order made thereunder ?
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HARISH SHIVAJI VICHARE PROPRIETOR OF M/S HARISH TRADERS
Versus
STATE OF GUJARAT
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Appearance:
HIREN J TRIVEDI(8808) for the Petitioner(s) No. 1
MR.PRANAV TRIVEDI, ASSISTANT GOVERNMENT PLEADER/PP for the
Respondent(s) No. 1
NOTICE SERVED BY DS for the Respondent(s) No. 2,3,4
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CORAM:HONOURABLE MR. JUSTICE BIREN VAISHNAV
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 25/08/2023
ORAL JUDGMENT
(PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) Page 1 of 3 Downloaded on : Sun Sep 17 02:30:21 IST 2023 NEUTRAL CITATION C/SCA/10587/2023 JUDGMENT DATED: 25/08/2023 undefined 1 Rule returnable forthwith. Mr.Pranav Trivedi, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondent - State. With consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing today.
2 Heard Mr.Hiren Trivedi, learned counsel for the petitioner and Mr.Pranav Trivedi, learned Assistant Government Pleader for the the respondent - State. 3 The prayer in this petition is that the order of the Appellate Authority dated 02.02.2023 be implemented. Shortly stated, the facts are that by virtue of a show- cause notice for cancellation of registration, the petitioner's registration was cancelled by an order dated 15.07.2019. When the order was challenged in appeal, the Appellate Authority, as is evident from the order dated 02.02.2023, passed an order rejecting the order of cancellation. The order is purely conditional without having gone into the merits of the case. The only fact that Page 2 of 3 Downloaded on : Sun Sep 17 02:30:21 IST 2023 NEUTRAL CITATION C/SCA/10587/2023 JUDGMENT DATED: 25/08/2023 undefined is observed is that it is expected that the petitioner shall continue to file returns and a chance has been given to the petitioner to comply with the formalities of the provisions.
4 Mr.Pranav Trivedi, learned AGP, states that the respondents may be permitted to pass a fresh order with regard to cancellation of the registration. 5 It goes without saying that the order of the Appellate Authority does not prevent the respondents from doing so.
6 The respondents are hereby directed to comply with the order of the Appellate Authority on, or before, 31.08.2023. The petition is allowed, accordingly. Rule is made absolute to the aforesaid extent. Direct service, today, is permitted.
(BIREN VAISHNAV, J) (BHARGAV D. KARIA, J) BIMAL Page 3 of 3 Downloaded on : Sun Sep 17 02:30:21 IST 2023