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    <title>2020 (12) TMI 942 - GUJARAT HIGH COURT</title>
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    <description>The court directed the Commercial Tax Officer to review the applications for revocation of cancellation of registration and make a decision promptly after providing an opportunity for a hearing to the writ applicant. Respondent No.2 was ordered to hear the applicant promptly and pass an appropriate order within 8 days from the court&#039;s order. The court acknowledged the issue of the applicant being unable to avail credit due to the cancellation of registration and stated that if the cancellation is revoked, the applicant can proceed to avail the credit in accordance with the law. The court emphasized the need for the authority to expedite the decision-making process to resolve the delay in the matter.</description>
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      <description>The court directed the Commercial Tax Officer to review the applications for revocation of cancellation of registration and make a decision promptly after providing an opportunity for a hearing to the writ applicant. Respondent No.2 was ordered to hear the applicant promptly and pass an appropriate order within 8 days from the court&#039;s order. The court acknowledged the issue of the applicant being unable to avail credit due to the cancellation of registration and stated that if the cancellation is revoked, the applicant can proceed to avail the credit in accordance with the law. The court emphasized the need for the authority to expedite the decision-making process to resolve the delay in the matter.</description>
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