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2023 (2) TMI 935 - HC - GSTCancellation of registration of petitioner - rejection of application for revocation of cancellation under the Gujarat Goods and Service Tax Act, 2017 - order passed is without providing the adequate opportunity to explain the transactions to various parties - violation of principles of natural justice (audi alterem partem) - HELD THAT:- The show cause notice, which has been issued, is quite cryptic. This Court in Aggarwal Dyeing and Printing Works versus State of Gujarat & Ors. [2022 (4) TMI 864 - GUJARAT HIGH COURT], has at length decided this issue - It was held in the case that On account of procedural lapses, the High Court should not be flooded with writ applications. The procedural aspects should be looked into by the authority concerned very scrupulously and deligently. Why unnecessarily give any dealer a chance to make a complaint before this Court when it could have been easily avoided by the department. Application disposed off.
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