https://www.taxtmi.com/caselaws?id=431735 Gujarat HC quashed GST registration cancellation order dated 03.08.2022, ruling it ex-facie illegal as GST Act contains no provision permitting second cancellation proceedings. The show-cause notice dated 17.05.2022 lacked specific reasons, violating natural justice principles with vague language failing to communicate grounds for action. Court noted petitioner's inability to produce documents due to pending DGGI investigation, and respondents provided no legal basis for initiating second proceedings. Following precedent in Aggarwal Dyeing case emphasizing reasons as "heart and soul" of orders, HC set aside both notice and cancellation order, directing immediate restoration of petitioner's registration. en-us Wed, 30 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431735 Gujarat HC quashed GST registration cancellation order dated 03.08.2022, ruling it ex-facie illegal as GST Act contains no provision permitting second cancellation proceedings. The show-cause notice dated 17.05.2022 lacked specific reasons, violating natural justice principles with vague language failing to communicate grounds for action. Court noted petitioner's inability to produce documents due to pending DGGI investigation, and respondents provided no legal basis for initiating second proceedings. Following precedent in Aggarwal Dyeing case emphasizing reasons as "heart and soul" of orders, HC set aside both notice and cancellation order, directing immediate restoration of petitioner's registration. Case-Laws GST Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431735