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2023 (11) TMI 713 - GUJARAT HIGH COURTCancellation of GST registration of petitioner - registration has been obtained by means of fraud, willful mis-statement and suppression of facts and no details were furnished to the petitioner - principles of natural justice - HELD THAT:- The Court had held that by issuing a cryptic show cause notice, the authorities had violated the principles of natural justice. From the impugned order as well as the show cause notice, the reasons for cancellation are not decipherable therefrom. The show cause notice and the impugned order are quashed and set aside. The petition is allowed solely on the ground of violation of principles of natural justice. The show cause notice as well as the order cancelling the registration are quashed and set aside with a liberty reserved to the respondent to issue a fresh notice with particulars of reasons incorporated with details, and thereafter, to provide reasonable opportunity of hearing to the writ petitioner and to pass appropriate speaking order on merits. Petiton allowed.
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