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    <title>2022 (12) TMI 855 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat HC allowed a petition challenging the cancellation of GST registration, finding clear violation of natural justice principles. The tax authority issued a cryptic one-line show cause notice stating the taxpayer had not filed returns for six continuous months, followed by an equally brief dismissal order. The court relied on precedent from Aggarwal Dyeing and Printing Works case, noting similar deficiencies had been previously highlighted to authorities. Despite assurances that proper procedures would be circulated to all concerned officers, the October 2021 notice demonstrated continued non-compliance with natural justice requirements, warranting revocation of the cancellation order.</description>
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    <pubDate>Fri, 09 Dec 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=431738</link>
      <description>The Gujarat HC allowed a petition challenging the cancellation of GST registration, finding clear violation of natural justice principles. The tax authority issued a cryptic one-line show cause notice stating the taxpayer had not filed returns for six continuous months, followed by an equally brief dismissal order. The court relied on precedent from Aggarwal Dyeing and Printing Works case, noting similar deficiencies had been previously highlighted to authorities. Despite assurances that proper procedures would be circulated to all concerned officers, the October 2021 notice demonstrated continued non-compliance with natural justice requirements, warranting revocation of the cancellation order.</description>
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      <pubDate>Fri, 09 Dec 2022 00:00:00 +0530</pubDate>
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