TaxTMI 
TaxTMI 
2025 (3) TMI 819
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....ule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule for and on behalf of the respondent. Since the controversy involved is short, the matter is finally heard and disposed of. 3. The petition has been filed under Article 226 of the Constitution of India with the following prayers have been made: A. That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropriate writ, direction or order, thereby quashing and setting aside the order dated 14.11.2023 (Annexure-"C") passed by Respondent No.2, with all consequential reliefs including restoration of the Registration in favour of the Petitioner; AA. Your Lordships may be pleased to quash and set aside the ....
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....r the petitioner submitted that the orders passed by Respondent Nos. 2 and 3 are in gross violation of the principles of natural justice. She further submitted that the perusal of the order dated 2.3.2023 would show that reasons are cryptic, if not lacking and the petitioner's case on merits has not been considered at all. 6. Per contra, Ms. Shrunjal Shah learned Assistant Government Pleader submitted that now that the Appellate Order has also been passed and the appeal was rejected on the ground of delay, the respondents-authorities are unable to correct the position in revision proceedings which now stands crystallized by the orders dated 3.4.2023 and 14.11.2023. 7. DISCUSSION & FINDINGS :- 7.1 This Court finds on perusal of the order....
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....ondone the delay. He further reiterated the written submissions and requested to allow the appeal." 7.4 Thus, neither the contention of the petitioners that all the dues have been paid has been considered by the authorities which cancelled the registration, nor the cogent grounds on delay, namely, the medical issues, are taken into consideration. 7.5 In Aggarwal Dyeing and Printing Vs. State of Gujarat reported in (2020) 137 Taxmann.com 332 (Gujarat), this Court had issued the following directions:- "18.2 Over a period of time, we have noticed in many matters that the impugned order cancelling the registration of a dealer travels beyond the scope of the show cause notice. Many times, the dealer is taken by surprise when he gets to read....
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....rs, the respondent authorities will not be able to exercise the revisional power under section 108 of the GST Act. Therefore, the impugned orders passed by the Appellate Authority as well as the order of cancellation of registration are required to be quashed and set aside. Accordingly, the matters are remanded back to the Assessing Officer at the show-cause notice stage. However, the registration of the petitioners shall remain suspended till the show-cause notice is decided by the Assessing Officer as per the following directions: (i) The Assessing Officer shall provide detailed reason for cancellation of registration of the petitioners, if not supplied earlier within a period of two weeks from today on or before 15.02.2024. (ii) Ev....