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2024 (5) TMI 244 - GUJARAT HIGH COURTViolation of principles of natural justice - cancellation of registration of the petitioner four times without assigning any reason - for the fifth time also, neither the SCN nor the order of cancellation of registration contained any reason whatsoever except the standard reason of misrepresentation and fraud committed by the petitioner - HELD THAT:- The impugned order of cancellation of registration dated 24.02.2021 is hereby quashed and set aside and the matter is remitted back to the respondent no.2- Assistant Commissioner of State Tax, Ghatak- 75 (Bhavnagar) for issuance of a fresh show- cause notice with detailed reasons for cancellation of registration of the petitioner and proceed with such show-cause notice in accordance with law. Petition disposed off by way of remand.
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