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2022 (4) TMI 53 - GUJARAT HIGH COURTSeeking restoration of registration certificate of the Petitioners - non-filing of returns continuously for a period of six months - non-speaking order - violation of principles of natural justice - HELD THAT:- The order passed by the respondent No.3 cancelling the registration is also presumed to be on the very same ground though, the order cancelling the registration is a non speaking order. However, we fail to understand how could the appellate authority behind the back of the firm could have taken into consideration the report of the spot visit undertaken by the respondent No.3 for the purpose of dismissing the appeal. Was the firm put to notice that the appellate authority intends to look into the spot visit report prepared by the respondent No.3. If the appellate authority would have put the firm to the notice, probably, the firm could have appropriately replied to the same. It appears that behind the back of the firm, the ground which is not at all in the show cause notice has been considered and ultimately, appeal came to be dismissed. The entire procedure undertaken not only by the respondent No.3 but even by the appellate authority is in absolute violation of the principles of natural justice. The impugned order passed by the Deputy Commissioner of State Tax, Appeal – 6, Vadodara dated 17.11.2021 is hereby quashed and set aside - Application allowed.
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