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    <title>2014 (2) TMI 1090 - GUJARAT HIGH COURT</title>
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    <description>The High Court set aside the order canceling the appellant&#039;s registration under the Gujarat Value Added Tax Act, 2002, due to lack of fair hearing. The Court emphasized the importance of considering submissions and fair hearings in administrative proceedings, remanding the matter for fresh hearing and disposal by the Deputy Commissioner of Commercial Tax. The Tribunal&#039;s dismissal of the appeal without addressing the appellant&#039;s objections was deemed ineffective, highlighting the need for proper consideration of materials in such cases.</description>
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      <description>The High Court set aside the order canceling the appellant&#039;s registration under the Gujarat Value Added Tax Act, 2002, due to lack of fair hearing. The Court emphasized the importance of considering submissions and fair hearings in administrative proceedings, remanding the matter for fresh hearing and disposal by the Deputy Commissioner of Commercial Tax. The Tribunal&#039;s dismissal of the appeal without addressing the appellant&#039;s objections was deemed ineffective, highlighting the need for proper consideration of materials in such cases.</description>
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      <pubDate>Thu, 23 Jan 2014 00:00:00 +0530</pubDate>
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