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    <title>2025 (3) TMI 819 - GUJARAT HIGH COURT</title>
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    <description>HC held the cancellation of the applicant&#039;s registration for failure to furnish returns was vitiated by denial of natural justice and failure to consider payments and medical delay; the appellate order dated 14.11.2023 was quashed. The matter is remanded to the Assessing Officer at the show-cause stage for fresh adjudication, with an opportunity of hearing and requirement to record detailed reasons. The authorities must decide the matter in accordance with law within twelve weeks from receipt of the order. Petition allowed.</description>
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      <description>HC held the cancellation of the applicant&#039;s registration for failure to furnish returns was vitiated by denial of natural justice and failure to consider payments and medical delay; the appellate order dated 14.11.2023 was quashed. The matter is remanded to the Assessing Officer at the show-cause stage for fresh adjudication, with an opportunity of hearing and requirement to record detailed reasons. The authorities must decide the matter in accordance with law within twelve weeks from receipt of the order. Petition allowed.</description>
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