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    <title>2021 (6) TMI 720 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the writ-applicants, quashing the impugned order dated 19.10.2020. The court emphasized that retrospective cancellation of the registration certificate based on allegations of non-genuine transactions would adversely affect valid transactions and penalize innocent parties. The court found the respondent authority&#039;s actions to be without jurisdiction and contrary to the previous judgment, directing the restoration of the registration certificate to the writ-applicants.</description>
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      <description>The court ruled in favor of the writ-applicants, quashing the impugned order dated 19.10.2020. The court emphasized that retrospective cancellation of the registration certificate based on allegations of non-genuine transactions would adversely affect valid transactions and penalize innocent parties. The court found the respondent authority&#039;s actions to be without jurisdiction and contrary to the previous judgment, directing the restoration of the registration certificate to the writ-applicants.</description>
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