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    <title>2020 (10) TMI 431 - GUJARAT HIGH COURT</title>
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    <description>The High Court found the show cause notice for cancellation of registration to be vague and lacking specific facts, rendering it unsustainable. It was noted that the cancellation order was passed without affording the petitioner an opportunity of hearing, despite references to a reply and a personal hearing. The court accepted the explanation for a discrepancy in the order but ultimately quashed both the show cause notice and the cancellation order. The court emphasized that the flawed notice could not support the cancellation of registration and declined to grant liberty to proceed afresh, suggesting compliance with legal provisions if permissible.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399457</link>
      <description>The High Court found the show cause notice for cancellation of registration to be vague and lacking specific facts, rendering it unsustainable. It was noted that the cancellation order was passed without affording the petitioner an opportunity of hearing, despite references to a reply and a personal hearing. The court accepted the explanation for a discrepancy in the order but ultimately quashed both the show cause notice and the cancellation order. The court emphasized that the flawed notice could not support the cancellation of registration and declined to grant liberty to proceed afresh, suggesting compliance with legal provisions if permissible.</description>
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