https://www.taxtmi.com/caselaws?id=431078 Gujarat HC allowed writ petition challenging cancellation of petitioner's registration with retrospective effect. Court held that show cause notice and subsequent orders lacked reasons, violating principles of natural justice. Citing established precedent that reasons are "heart and soul" of orders, non-communication of reasons amounts to denial of reasonable opportunity of hearing, causing miscarriage of justice. HC set aside show cause notice, cancellation order, rejection of revocation application, and appeal order for failure to provide reasoned decisions. en-us Fri, 25 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431078 Gujarat HC allowed writ petition challenging cancellation of petitioner's registration with retrospective effect. Court held that show cause notice and subsequent orders lacked reasons, violating principles of natural justice. Citing established precedent that reasons are "heart and soul" of orders, non-communication of reasons amounts to denial of reasonable opportunity of hearing, causing miscarriage of justice. HC set aside show cause notice, cancellation order, rejection of revocation application, and appeal order for failure to provide reasoned decisions. Case-Laws GST Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431078