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    <title>2013 (3) TMI 583 - GUJARAT HIGH COURT</title>
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    <description>Cancellation of composition-tax permission under the Gujarat Value Added Tax Act was held unsustainable because the assessee was given only one clear working day to reply to the show-cause notice and its request for more time was ignored. The hurried decision, taken without a reasonable opportunity of defence, breached natural justice. As the bank attachment orders rested entirely on that invalid cancellation, they were also quashed. The authority was left free to proceed afresh in accordance with law after granting a personal hearing.</description>
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    <pubDate>Thu, 28 Mar 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=167762</link>
      <description>Cancellation of composition-tax permission under the Gujarat Value Added Tax Act was held unsustainable because the assessee was given only one clear working day to reply to the show-cause notice and its request for more time was ignored. The hurried decision, taken without a reasonable opportunity of defence, breached natural justice. As the bank attachment orders rested entirely on that invalid cancellation, they were also quashed. The authority was left free to proceed afresh in accordance with law after granting a personal hearing.</description>
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      <pubDate>Thu, 28 Mar 2013 00:00:00 +0530</pubDate>
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