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    <title>2023 (9) TMI 1183 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat HC quashed the GST registration cancellation order imposed with retrospective effect. The court found that respondent authorities failed to follow the precedent in Aggarwal Dyeing case, which mandates detailed reasoning in cancellation orders. The authorities violated the speaking order doctrine by not providing adequate reasons based on independent re-appreciation of evidence. The HC set aside the impugned order and granted liberty to respondents to issue fresh notice with detailed reasons for cancellation, if warranted. The petition was disposed of with directions for proper procedure compliance.</description>
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    <pubDate>Fri, 22 Sep 2023 00:00:00 +0530</pubDate>
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      <title>2023 (9) TMI 1183 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=443561</link>
      <description>The Gujarat HC quashed the GST registration cancellation order imposed with retrospective effect. The court found that respondent authorities failed to follow the precedent in Aggarwal Dyeing case, which mandates detailed reasoning in cancellation orders. The authorities violated the speaking order doctrine by not providing adequate reasons based on independent re-appreciation of evidence. The HC set aside the impugned order and granted liberty to respondents to issue fresh notice with detailed reasons for cancellation, if warranted. The petition was disposed of with directions for proper procedure compliance.</description>
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      <pubDate>Fri, 22 Sep 2023 00:00:00 +0530</pubDate>
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