TMI Blog2022 (12) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent authority. As held in the decision of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) [ 2022 (4) TMI 864 - GUJARAT HIGH COURT] , reasons are heart and soul of any order and non-communication of the same amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice, and resultantly violates principles of natural justice. The show cause notice dated 02.11.2021 and the order of cancellation of registration dated 07.10.2022, being without reasons are cryptic and deserves to be quashed and set aside and hereby quashed and set aside - Petition allowed. - R/Special Civil Application No. 25205 of 2022 - - - Dated:- 9-12-2022 - Honourable Ms. Justice Sonia Gokani And Honoura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained by means of fraud, wilful misstatement or suppression of facts. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date of fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 02/11/2021. 5. It is case of the petitioner that barring this two-line reason, no other information was provided to the petitioner. Further, the said notice was uploaded on portal and nothing further has been received by the petitioner. As no time or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter an order dated 7.10.2022 was passed cancelling the registration. She also contended that the proceedings in this case have been initiated by the authority who is not competent to do so. Thus, both these orders dated 02.11.2021 and 07.10.2022, are bad in law and deserves to be quashed and set aside. Relying upon the decision of Coordinate Bench in case of Aggarwal Dyeing and Printing Works vs. State of Gujarat [2022] 137 Taxmann.com 332 (Gujarat), she submitted that in similar set of facts, this court has quashed the show-cause notice and the order cancelling registration. She further submitted that, non-communication of reasons neither in the show cause notice nor in the order cancelling registration violates principle of natu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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