Oral Judgment

A.S. Supehia, J.

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.

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 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.