Coma Steel Private Limited vs State Of Gujarat
2022 Latest Caselaw 4164 Guj

     C/SCA/7328/2022                             ORDER DATED: 13/04/2022




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 7328 of 2022

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                       COMA STEEL PRIVATE LIMITED
                                 Versus
                           STATE OF GUJARAT
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Appearance:
MR MAULIK NANAVATI FOR NANAVATI & CO.(7105) for the Petitioner(s)
No. 1
for the Respondent(s) No. 2,3
MR UTKARSH SHARMA AGP for the Respondent(s) No. 1
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 CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALA
       and
       HONOURABLE MS. JUSTICE NISHA M. THAKORE

                             Date : 13/04/2022

                        ORAL ORDER

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of Notice of Rule for and on behalf of the respondent.

2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

"(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction quashing and setting aside the show cause notice dated 31.03.2022 issued by the State Tax Officer, Ghatak - 21, (Ahmedabad), Range

- 6, Division - 2, Gujarat and all proceedings that may have been initiated pursuant thereto;

(b) To issue a writ of mandamus commanding the State Tax Officer, Ghatak - 21, (Ahmedabad), Range - 6, Division - 2, Gujarat to restore the registration of petitioner under Goods and Services Tax Act, 2017, immediately;

(c) To pass an ex-parte ad interim order staying the operation

C/SCA/7328/2022 ORDER DATED: 13/04/2022

and implementation of show-cause notice dated 31.03.2022 issued by State Tax Officer, Ghatak - 21, (Ahmedabad), Range - 6, Division - 2, Gujarat and all proceedings that may have been initiated pursuant thereto; pending the hearing and final disposal of present petition;

(d) Grant such further and other interim reliefs, as this Hon'ble Court may deem fit and proper in the present nature and circumstances of the case."

3. We have heard Mr. Nanavati, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondent.

4. This writ application is allowed in terms of the judgment and order passed by this Court in the case of Aggarwal Dyeing and Printing Works Versus State of Gujarat & others, Special Civil Application No.18860 of 2021 and allied matters dated 24.02.2022, the impugned show cause notice dated 31.03.2022 at page 17, Annexure P/2, is hereby quashed and set aside. Rule is made absolute.

It is is needless to clarify that since the impugned show notice has been quashed and set aside, the registration stands restored.

(J. B. PARDIWALA, J)

(NISHA M. THAKORE,J) Y.N. VYAS