2025 (4) TMI 927

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3166) For the Respondent : None ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Shrey S. Lodha for learned advocate Mr. Pruthviraj Y. Gohil for the petitioner and learned advocate Mr. Utkarsh Sharma for the respondent on advance copy. 2. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the show ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ported in (2022) 137 Taxmann.com 332 (Guj.), the impugned show cause notice and the order of cancellation of registration may be quashed and set aside and the matter may be remanded back for de novo after providing opportunity of hearing to the petitioner in accordance with law. 4. Learned advocate Mr. Utkarsh Sharma appearing for the respondent on advance copy could controvert the above facts ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtunity of hearing to the petitioner in accordance with law. 6. Such exercise will be completed within 12 weeks from the date of the receipt of this order, however, we make it clear that as per the show cause notice, registration which is suspended with effect from 29.07.2024 shall continue till the final adjudication order is passed by the respondent authority. We also make it clear that we ha....