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2022 (12) TMI 855 - GUJARAT HIGH COURTRevocation of cancellation of registration - Violation of principles of natural justice - cryptic show cause notice as well as the cryptic order - HELD THAT:- Noticing the fact that here also the initial notice which has been issued is of one line “Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of fix months.” And the order passed for cancellation of registration also of half life “Your request is no consider.” This is in clear violation of principle of natural justice, as this Court in detailed has already been made out a case of Aggarwal Dyeing and Printing Works [2022 (4) TMI 864 - GUJARAT HIGH COURT] and thereafter various cases. This Court also in such a matter has brought this fact to the notice of learned AGP and it has been given to understand to this Court that now it has been circulated to all concerned. This notice is of October 2021 and therefore, this mistake. This petition is ALLOWED solely on the ground of violation of the principles of natural justice.
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