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2023 (1) TMI 981 - HC - GSTViolation of principle of natural justice - Cancellation of registration of petitioner - non-reasoned order - appellate authority on the ground of its not having powers to condone the delay has chosen not to decide the matter on merit - HELD THAT:- The matter is covered by the decision of this Court rendered in case of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT & 2 OTHER (S) [2022 (4) TMI 864 - GUJARAT HIGH COURT] where it was held that The assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reason which is the heart and soul of the decision and said reasons must be the result of independent re-appreciation of evidence adduced and documents produced in the case. It is further noticed that the issue with regard to the power to condone the delay beyond the statutory time period prescribed under Section 107 is pending before this Court, without opining on that and concluding this issue to be decided at a future date, the show cause notice and the impugned order of the Appellate Authority requires to be quashed and set aside - the show cause notice dated 29.11.2021 and the impugned orders dated 25.03.2022 and 22.09.2022 passed by the respondent-authorities are quashed and set aside. The GST Registration Number of the applicant stands restored forthwith and decide the matter by following the procedure of law.
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