[Cites 2, Cited by 0]
Gujarat High Court
N.K.R. Enterprise Through Its ... vs State Of Gujarat on 21 January, 2026
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/18031/2025 JUDGMENT DATED: 21/01/2026
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 18031 of 2025
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
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Approved for Reporting Yes No
✔
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N.K.R. ENTERPRISE THROUGH ITS PROPRIETOR MS. PUJA
NILEEPKUMAR RAJPUT
Versus
STATE OF GUJARAT & ORS.
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Appearance:
MR. MAULIK NANAVATI, ADV. FOR NANAVATI & CO.(7105) for the
Petitioner(s) No. 1
MS. TANUSHREE SHRIMAL, ASSISTANT GOVERNMENT PLEADER for the
Respondent(s) No. 1,3
MR CB GUPTA(1685) for the Respondent(s) No. 2
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 21/01/2026
ORAL JUDGMENT
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. Rule. Ms. Tanushree Shrimal waives service of notice of
admission on behalf of the respondent Nos. 1 and 3 and Mr.
C.B. Gupta waives service of notice of admission for
respondent No.2.
2. Short issue is involved in this petition, the same is taken
up for final hearing for final disposal today.
NEUTRAL CITATION
C/SCA/18031/2025 JUDGMENT DATED: 21/01/2026
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3. In the present writ petition, the petitioner has assailed
the show-cause notice dated 04.08.2005 issued by
Superintendent, Range III, Ahmedabad and culminating in
final order dated 12.09.2025 passed by Superintendent,
Range III, Ahmedabad cancelling the registration of the
petitioner firm under provisions of the Central Goods and
Service Tax, 2017 (hereinafter referred to as 'the CGST Act,
2017').
4. After a period of 06 months, suddenly a show-cause
notice dated 04.08.2025 came to be issued by the
Superintendent, Range III, Ahmedabad in Form GST REG-17.
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). A copy of the
Confidential Communication dated 7.04.2025 made by the
Office of Deputy Commissioner of State Tax, Enforcement
Division-2, Ahmedabad to the Assistant Commissioner,
Division I, Range III, Ahmedabad was appended to the show
cause notice for cancellation of registration. The notice called
upon the petitioner to appear before the authority on
11.08.2025. This communication explicitly mentioned the
author thereof proposing to "cancel the registration" of the
firm at the earliest in the interest of government revenue "and
acknowledge the same at this office please".
5. At the outset, learned advocate Mr. Maulik Nanavati
appearing for the petitioner submitted that the impugned
order is required to be quashed and set-aside, since the reply
NEUTRAL CITATION
C/SCA/18031/2025 JUDGMENT DATED: 21/01/2026
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of the petitioner dated 13.08.2025, which was filed with
supporting documents under GST Portal, clarifying that it has
not availed any input credit dehors the provisions of law has
not been considered at all while passing the impugned order
dated 12.09.2025.
6. Thus, it is urged that the impugned order may be set-
aside and the matter may be remanded to the appropriate
authority.
7. The aforesaid submissions and the averments made in
this regard in this petition stand uncontroverted and from the
impugned order also we find that the same is passed without
recording any findings to the explanation tendered by the
petitioner in its reply dated 13.08.2025, as the same is hereby
quashed and set-aside. The matter is remanded to
Superintendent, Range III, Ahmedabad, who has passed the
impugned order dated 12.09.2025 for passing a fresh order
after giving the petitioner opportunity of hearing. Fresh order
may be passed within a period of 12 weeks. All the
contentions of the respective parties are kept open. Rule is
made absolute. No order as to costs.
(A. S. SUPEHIA, J)
(PRANAV TRIVEDI,J)
SAJ GEORGE/SUPPL BRD/ 5
