2023 (2) TMI 980

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....No. 1 : Mr. Maulik Nanavati, Advocate for Nanavati & Co.(7105)   For the Respondent(s) No. 1,2,3 - State : Mr. Trupesh Kathiriya, AGP   ORAL ORDER (PER : HONOURABLE MR. JUSTICE SANDEEP N. BHATT) 1. The petitioner is before this Court seeking to challenge the illegal action of respondent State Tax Officer cancelling of registration of the petitioner under the Gujarat Goods and....

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....panied by any document substantiating the allegation made against the petitioner in the show-cause notice. Also, the body of notice did not elaborate on the reason for the issuance of the show-cause notice and did not specify any particulars. The notice therefore in fact did not disclose the basis for suo moto initiating process for cancellation of registration. 2.3 In reply to the said show-ca....

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....ernment Pleader appearing on advance copy for the respondent - State Authority. Rule. Learned AGP waives service of notice of rule on behalf of the respondent - State. 4. Recently, this Court had an occasion to deal with the issue of the procedural lapse on behalf of the State Authorities while dealing with the matters related to cancellation of registration under the GGST Act, 2017. The presen....

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....ot been done in the present case. Not only the order is nonspeaking but cryptic in nature and the reason of cancellation not decipherable therefrom. In such circumstances, the principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. We, therefore, quash and set aside the show cause notice dated 09.05.2022 as well as the conseque....