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    <title>2023 (9) TMI 1130 - GUJARAT HIGH COURT</title>
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    <description>The HC held that the cancellation of GST registration was invalid due to non-service of a proper show cause notice, violating principles of natural justice. The issued notice and impugned order lacked clear reasons for cancellation and were therefore quashed and set aside. The petition was allowed on this ground alone, with liberty granted to the respondent to issue a fresh, detailed notice, provide a reasonable hearing opportunity, and pass a speaking order on merits.</description>
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      <description>The HC held that the cancellation of GST registration was invalid due to non-service of a proper show cause notice, violating principles of natural justice. The issued notice and impugned order lacked clear reasons for cancellation and were therefore quashed and set aside. The petition was allowed on this ground alone, with liberty granted to the respondent to issue a fresh, detailed notice, provide a reasonable hearing opportunity, and pass a speaking order on merits.</description>
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