M/s VIRANI METAL INDUSTRIES v. THE STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s VIRANI METAL INDUSTRIES
v.
THE STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION NO. 1150 of 2025 dated 11.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 20
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of registration – Non-speaking Order – Rejection of voluntary cancellation application post-business takeover by private company via agreement – Petitioner filed REG-16 applications stating no stock, capital goods or dues – Respondent rejected citing missing merger documents without reasons despite replies – Revenue alleged bogus billing evasion, no consideration paid, no liabilities assumed same proprietor as director – Held: Order quashed – Petitioner to raise contentions in separate REG-17 proceeding for ab initio cancellation.
Represented By:
Counsel for the Petitioner: Anandodaya S Mishra
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