https://www.taxtmi.com/caselaws?id=433133 Gujarat HC allowed petition challenging cancellation of registration certificate. The registration was cancelled on grounds that petitioner failed to appear despite submitting written reply and receiving no hearing opportunity. Court held cancellation was contrary to law as it was a non-speaking order that mechanically cancelled registration without proper reasons. Petitioner had shifted premises from January 2022 and was not intimated of spot visit. Court found retrospective cancellation impermissible given petitioner's explanation of office relocation and subsequent appearance before authorities with required documents. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433133 Gujarat HC allowed petition challenging cancellation of registration certificate. The registration was cancelled on grounds that petitioner failed to appear despite submitting written reply and receiving no hearing opportunity. Court held cancellation was contrary to law as it was a non-speaking order that mechanically cancelled registration without proper reasons. Petitioner had shifted premises from January 2022 and was not intimated of spot visit. Court found retrospective cancellation impermissible given petitioner's explanation of office relocation and subsequent appearance before authorities with required documents. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433133