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2023 (9) TMI 1183 - HC - GSTCancellation of GST registration of petitioner with retrospective effect - It is the petitioners case that the second respondent authority is neither restoring the registered certificate nor revoking attachment of the bank account of the petitioners, hence this petition - HELD THAT:- On perusal of the show cause notice for cancellation of registration as well as the order of cancellation, it appears that the respondent authorities have not followed the decision of this Court in the 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. The impugned order of cancellation of registration is quashed and set aside with a liberty to the respondent to issue a fresh notice with detailed reasons for cancellation, if any recorded by the respondent authorities. Petition disposed off.
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