2024 (7) TMI 987

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....ABHISHEKKUMAR C MALVI (9941) FOR THE PETITIONER(S) NO. 1 MR MAULIK VAKHARIYA (6628) FOR THE PETITIONER(S) NO. 1 TANAYA G SHAH(8430) FOR THE PETITIONER(S) NO. 1 MR CHINTAN DAVE FOR THE RESPONDENTS ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr.Aayog Doshi for the petitioner and learned Assistant Government Pleader Mr.Chintan Dave for the respo....

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....State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj.) has issued the guidelines to the respondent-authorities as under : "18. Our final conclusion are as under : 18.1. Until the Department is able to develop and upload an appropriate software in the portal which would enable the Department to feed all the necessary information and material particulars in the show cause n....

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....report or spot visit report etc. If the authority wants to rely upon any particular piece of evidence then it owes a duty to first bring it to the notice of the dealer so that if the dealer has anything to say in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, ....

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....king cancellation of registration as well as the consequential respective impugned orders cancelling registration with liberty to the respondent No. 2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. It is needless to mention that it shal....