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2023 (1) TMI 839 - HC - GSTSeeking restoration of GST registration - non-speaking order/ cryptic notice - in the notice only effective date of cancellation of registration was provided and no reasons were given - HELD THAT:- The only ground raised is the cryptic notice, which is of 26.09.2018. Cancellation of registration dated 28.09.2018 is on the ground that there is no reasoning and nothing has been stated - The show cause notice has been submitted and hence the tax effect shown is also zero. This Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat, [2022 (4) TMI 864 - GUJARAT HIGH COURT], held and observed that assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reasons which is the heart and soul of the decision and said reasons must be the result of independent reappreciation of evidence adduced and documents produced in the case. It would serve the ends of justice in the event the petitioner is provided a fresh opportunity to respond to the fresh show cause notice. Resultantly, the writ petition deserves to be allowed and is accordingly allowed. The order dated 28.09.2018 of cancellation of registration of the petitioner passed by Commercial Tax Officer, Ghathak 17, Ahmedabad is hereby quashed and set aside. The registration of the petitioner is restored forthwith. Petition disposed off.
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