https://www.taxtmi.com/caselaws?id=433092 Gujarat HC quashed GST registration cancellation order dated 28.09.2018 passed by Commercial Tax Officer due to cryptic notice lacking reasons. The court held that show cause notice only mentioned effective cancellation date without providing grounds, violating speaking order doctrine. Citing Aggarwal Dyeing case precedent, HC emphasized assignment of reasons is imperative and constitutes heart of decision-making. Registration was restored forthwith, and petitioner granted fresh opportunity to respond to proper show cause notice. Writ petition allowed. en-us Thu, 12 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433092 Gujarat HC quashed GST registration cancellation order dated 28.09.2018 passed by Commercial Tax Officer due to cryptic notice lacking reasons. The court held that show cause notice only mentioned effective cancellation date without providing grounds, violating speaking order doctrine. Citing Aggarwal Dyeing case precedent, HC emphasized assignment of reasons is imperative and constitutes heart of decision-making. Registration was restored forthwith, and petitioner granted fresh opportunity to respond to proper show cause notice. Writ petition allowed. Case-Laws GST Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433092