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    <title>2023 (1) TMI 981 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat HC quashed the cancellation of petitioner&#039;s GST registration and related orders dated 29.11.2021, 25.03.2022, and 22.09.2022. The court found violation of natural justice principles due to non-reasoned orders by authorities. The appellate authority failed to decide the matter on merit, citing lack of power to condone delay. Following precedent in Aggarwal Dyeing case, the court held that speaking order doctrine mandates proper reasoning as heart and soul of decisions. The petitioner&#039;s GST registration was restored forthwith, with directions to authorities to follow proper legal procedure.</description>
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    <pubDate>Wed, 11 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (1) TMI 981 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=433234</link>
      <description>The Gujarat HC quashed the cancellation of petitioner&#039;s GST registration and related orders dated 29.11.2021, 25.03.2022, and 22.09.2022. The court found violation of natural justice principles due to non-reasoned orders by authorities. The appellate authority failed to decide the matter on merit, citing lack of power to condone delay. Following precedent in Aggarwal Dyeing case, the court held that speaking order doctrine mandates proper reasoning as heart and soul of decisions. The petitioner&#039;s GST registration was restored forthwith, with directions to authorities to follow proper legal procedure.</description>
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