The Show cause notice issued for cancellation of registration and consequential order was not sustainable when they were cryptic in nature and were passed without providing the opportunity of a personal hearing.

Therefore, a direction was to be issued to the department for the restoration of registration.

Title: Mahendra Junabhai Zala vs Office of Deputy Commissioner, State Tax 
Court: Gujarat High Court 
Citation: SPECIAL CIVIL APPLICATION NO. 13597 OF 2022 
Dated: 25-Nov-2022

In this case, a Cost of Rs. 25,000 was to be imposed on the department.  An appeal against such an order was preferred after four years from the date of issuance of the order, and the same was rejected as time-barred.

The petitioner contended that returns were not filed due to negligence and the death of the accountant, and he was not aware of the SCN uploaded by the department as the same was not reflected in the portal.