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    <title>2022 (12) TMI 1102 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC quashed cancellation of petitioner&#039;s registration due to lack of valid reasons. The show-cause notice dated 26.05.2022 failed to specify grounds for alleged wrongful availment of Input Tax Credit, violating principles of natural justice. Court held that reasons are essential for any order, and non-communication amounts to denial of reasonable hearing opportunity. Both the show-cause notice and subsequent cancellation order dated 11.10.2022 were set aside for being bereft of reasons.</description>
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      <description>Gujarat HC quashed cancellation of petitioner&#039;s registration due to lack of valid reasons. The show-cause notice dated 26.05.2022 failed to specify grounds for alleged wrongful availment of Input Tax Credit, violating principles of natural justice. Court held that reasons are essential for any order, and non-communication amounts to denial of reasonable hearing opportunity. Both the show-cause notice and subsequent cancellation order dated 11.10.2022 were set aside for being bereft of reasons.</description>
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