https://www.taxtmi.com/caselaws?id=422601 Gujarat HC set aside cancellation of company registration under Section 107 CGST Act, 2017. Court found show cause notices lacked material particulars and no personal hearing opportunity was provided despite specific request for video conferencing during Covid-19 pandemic. The authority failed to provide sufficient reasons in both original and appellate orders, violating natural justice principles. Following precedent in Aggarwal Dyeing case, HC quashed the cancellation orders and directed authorities to issue fresh notices with detailed particulars, provide reasonable hearing opportunity, and pass speaking orders on merits. en-us Wed, 27 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422601 Gujarat HC set aside cancellation of company registration under Section 107 CGST Act, 2017. Court found show cause notices lacked material particulars and no personal hearing opportunity was provided despite specific request for video conferencing during Covid-19 pandemic. The authority failed to provide sufficient reasons in both original and appellate orders, violating natural justice principles. Following precedent in Aggarwal Dyeing case, HC quashed the cancellation orders and directed authorities to issue fresh notices with detailed particulars, provide reasonable hearing opportunity, and pass speaking orders on merits. Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422601