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    <title>2023 (11) TMI 713 - GUJARAT HIGH COURT</title>
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    <description>HC set aside the order cancelling petitioner&#039;s GST registration on the ground of breach of principles of natural justice. The show cause notice alleging registration obtained by fraud, wilful misstatement and suppression was held to be cryptic and non-speaking, as neither it nor the impugned order disclosed intelligible reasons for cancellation. The HC held that such vague notice and order are unsustainable in law. Consequently, both the show cause notice and the cancellation order were quashed. However, liberty was reserved to the department to issue a fresh, reasoned notice, supply full particulars, grant adequate opportunity of hearing, and pass a speaking order on merits.</description>
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    <pubDate>Wed, 08 Nov 2023 00:00:00 +0530</pubDate>
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      <title>2023 (11) TMI 713 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=445822</link>
      <description>HC set aside the order cancelling petitioner&#039;s GST registration on the ground of breach of principles of natural justice. The show cause notice alleging registration obtained by fraud, wilful misstatement and suppression was held to be cryptic and non-speaking, as neither it nor the impugned order disclosed intelligible reasons for cancellation. The HC held that such vague notice and order are unsustainable in law. Consequently, both the show cause notice and the cancellation order were quashed. However, liberty was reserved to the department to issue a fresh, reasoned notice, supply full particulars, grant adequate opportunity of hearing, and pass a speaking order on merits.</description>
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