VIRANI METAL INDUSTRIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By invoking extraordinary jurisdiction under Article 226 of the Constitution of India, this petition is filed seeking directions to quash and set aside the order dtd. 3/8/2022, by which the GST Registration of the petitioner is cancelled and to restore the GST Registration forthwith. It is also prayed that the respondents herein be restrained to carry out investigations since the investigation by Directorate General of GST Intelligence (for short "DGGI") is already pending .

(2.) The facts in brief are as under:

(3.) Heard learned advocate Mr. Anandodaya S. Mishra with learned advocate Mr. Rohit G. Lalwani for the petitioner and learned Asst. Government Pleader Mr. Trupesh Kathiriya for the respondents. Notice in this case was issued on 17/11/2022. Considering the issue involved and with the consent of the learned advocates for the respective parties, present petition is taken up for final hearing.