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2022 (12) TMI 854 - GUJARAT HIGH COURTSeeking cancellation of GST registration of petitioner - violation of principles of natural justice - HELD THAT:- In the instant case also not only the civil but the penal consequence pursuant to the impugned order of cancellation of certificate of registration, the petitioner would be liable. This judgment has come in the month of February 2022, the petition has been preferred on 14.11.2022 and the reply of the respondent has come before this Court on 28.11.2022. There is not a whisper of Aggarwal Dyeing and Printing Works [2022 (4) TMI 864 - GUJARAT HIGH COURT] nor the officer concerned has taken note of the fact that this Court has in Aggarwal Dyeing and Printing Works (supra) and in subsequent decisions has emphatically disapproved this conduct on the part of the officers. This unpalatable apathy to the principle of natural justice would need surely quick rectificational approach on the part of the officers concerned. This petition is allowed on the ground of principle of natural justice.
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