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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Himanshu Telecom Through Its Partner – Appellant
Versus
State Tax Officer, Ghatak 40, Vadodara – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Learned advocate Mr. Parth Shah for the petitioner and learned advocate Mr.Shrunjal Shah for the respondents.
2. By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby, the order of cancellation of registration passed by the Assessing Officer has been upheld and the appeal was dismissed on the ground of limitation.
3. The petitioner challenged the order of cancellation of registration on the ground of not providing an opportunity of hearing as well as such order was passed without assigning any reason for cancellation of the registration of the petitioner.
4. The Coordinate Bench of this Court in case of M/s.Aggrawal Dyeing & Printing vs. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.) has issued the guidelines to the respondent-authorities as under:
“18. Our final conclusion are as under:
18.1. Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause notice as well as in the final order of cancellation of registration that may be passed, the authority
The cancellation of registration without providing reasons or an opportunity for hearing violates principles of natural justice, necessitating remand for proper procedure.
The cancellation of GST registration without providing an adequate opportunity for a hearing violates principles of natural justice, warranting the quashing of such orders.
The court emphasized the necessity of providing an opportunity to be heard before canceling GST registration, especially when the proprietor has died and the legal heir is unaware of compliance requi....
Cancellation of GST registration must follow due process, including a clear show-cause notice and a reasoned order, to uphold the principles of natural justice.
The court found significant procedural lapses in the cancellation of GST registration, requiring authorities to provide a specific show-cause notice and an opportunity for the petitioner to respond, ....
The central legal point established in the judgment is the requirement of granting a reasonable opportunity of hearing before suspending a license and the mandatory time frame for passing an order in....
The court established that suspension of registration requires adherence to natural justice principles, including providing a hearing and timely decisions as mandated by law.
A cancellation order under the CGST Act must be a speaking order, providing reasons for the decision to ensure compliance with principles of natural justice.
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