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2022 (12) TMI 195 - HC - GSTCancellation of registration of petitioner, with retrospective effect - It is the case of the petitioner that despite following the mandate under the law, it received a show cause notice for cancellation of registration - reasonable opportunity of hearing provided or not - principles of natural justice - HELD THAT:- In the opinion of this Court, it is a settled legal position of law that reasons are heart and soul of the order and noncommunication of the same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice. More so, in this case even the appeal order also does not reflect application of mind by the competent authority. In the decision of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT & 2 OTHER (S) [2022 (4) TMI 864 - GUJARAT HIGH COURT], this Court after considering the scheme of Act as well as the procedure contemplated under the provisions of the Act for cancellation of registration has held that we notice that it is settled legal position of law that reasons are heart and soul of the order and non communication of same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice. Applying the same principles particularly on the ground that the show cause notice as well as the order rejecting application seeking revocation of cancellation is without assigning any reasons and thereby there is a clear violation of principles of natural justice, the writ petition is allowed. The show cause notice dated 28.2.2022 and consequential order dated 9.3.2022 as also the order rejecting the application of the petitioner seeking revocation dated 26.4.2022 and appeal order dated 12.10.2022 are set aside - petition allowed.
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