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2024 (9) TMI 1005 - HC - GSTViolation of principles of natural justice - opportunity of hearing as well not provided as such order was passed without assigning any reason for cancellation of the registration of the petitioner - Cancellation of registration order passed by the Assessing Officer - appeal was dismissed on the ground of limitation - HED THAT - The Coordinate Bench of this Court in case of M/s. Aggrawal Dyeing Printing vs. State of Gujarat 2022 (4) TMI 864 - GUJARAT HIGH COURT has issued the guidelines to the respondent-authorities holding that all the writ applications deserve to be allowed solely on the ground of violation of principles of natural justice and accordingly the writ applications are allowed. The aforesaid judgement was rendered in the year 2022. However in spite of the above direction issued by this Court the respondent-authorities without following such directions are issuing cryptic notice and order for cancellation of registration number of the petitioner - In the present matter order of cancellation of registration is passed without giving any reason by the respondent authorities and appeal filed by the petitioner under Section 107 of the GST Act is also dismissed. This petition is partly allowed by quashing and setting aside the impugned order passed by the Appellate Authority as well as order of cancellation of registration and the matter is remanded to the Assessing Officer at show-cause notice stage however the registration number of the petitioner shall remain suspended till such show cause notice is disposed of - Petition disposed off.
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