Issue of Vague GST Notice despite Court Order: Gujarat HC warns Officer [Read Order]

A division bench of the Gujarat High Court comprising Justice J.B.Pardiwala and Justice Nisha M. Thakore has slammed the GST Officer for issuing a vague notice despite an earlier order of the Court quashing the first notice.

It all started with issue of a very vague show-cause notice dated 29.03.2022 calling upon the writ-applicant to show cause as to why his GST registration should not be cancelled. However, the second notice was also found as vague. The petitioner approached the Court challenging the order and the petitioner also made Mr. Sandeep Mahendrabhai Patel, State Tax Officer, Ghatak-1, Ahmedabad, a respondent to the petition as they felt that he has acted in a very high-handed manner.

The division bench observed that this litigation could be said to have been created by the respondent no.2 for no good reason.

“In accordance with the order passed by this Court as above, it was expected of the respondent no.2 to issue a fresh show-cause notice containing all the necessary information and material particulars to enable the writ-applicant to meet with the same. However, the respondent no.2 proceeded to pass an order cancelling the registration. The order cancelling the registration on the face of it is as vague as anything,” the Court said.

“Does the aforesaid order with only questions-marks make any sense? We fail to understand that the respondent no.2 might not have felt even for a second as to what he was doing. We are at pains to observe as to on what basis the respondent no.2 could have even put his signature on such an order. When he signs the order it means he is approving the contents of the order,” the Court added.

Quashing the order, the Court said that “However, we are not issuing any notice for contempt today with a warning to the respondent no.2 that henceforth if this court comes across any such vague order or show-cause notice duly signed by him, then that will be his last day in the office.”

To Read the full text of the Order CLICK HERE

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