https://www.taxtmi.com/caselaws?id=449325 Gujarat HC quashed registration cancellation orders and appellate authority's dismissal due to violation of natural justice principles - no hearing opportunity provided and orders passed without reasons. Court held that since appellate authority dismissed appeals, respondent authorities cannot exercise revisional power under GST Act section 108. Matters remanded to Assessing Officer at show-cause notice stage. Petitioners' registration remains suspended until show-cause notices are decided. Petition allowed in part with partial remand. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449325 Gujarat HC quashed registration cancellation orders and appellate authority's dismissal due to violation of natural justice principles - no hearing opportunity provided and orders passed without reasons. Court held that since appellate authority dismissed appeals, respondent authorities cannot exercise revisional power under GST Act section 108. Matters remanded to Assessing Officer at show-cause notice stage. Petitioners' registration remains suspended until show-cause notices are decided. Petition allowed in part with partial remand. Case-Laws GST Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449325