N.K.R. ENTERPRISE THROUGH ITS PROPRIETOR MS. PUJA NILEEPKUMAR RAJPUT v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
N.K.R. ENTERPRISE THROUGH ITS PROPRIETOR MS. PUJA NILEEPKUMAR RAJPUT
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 18031 of 2025 dated 21.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29
Rule Number : Rule 22
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Matter remanded back
Cancellation of registration – Cancellation based on confidential communication alleging ITC availed dehors law – Petitioner filed reply with supporting documents clarifying no wrongful ITC availment – Order passed without considering reply or recording findings – No opportunity of hearing provided – Held: Order quashed and set aside – Matter remanded for fresh order after giving petitioner opportunity of hearing within 12 weeks.
Represented By:
Counsel for the Petitioner: Maulik Nanavati, Adv. for Nanavati & Co.
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