TMI Blog2023 (9) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... GUJARAT 2 OTHER (S) [ 2022 (4) TMI 864 - GUJARAT HIGH COURT] where it was held that The assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reason which is the heart and soul of the decision and said reasons must be the result of independent re-appreciation of evidence adduced and documents produced in the case. The impugned order of cancellation of registration is quashed and set aside with a liberty to the respondent to issue a fresh notice with detailed reasons for cancellation, if any recorded by the respondent authorities. Petition disposed off. - HONOURABLE MR. JUSTICE BIREN VAISHNAV And HONOURABLE MR. JUSTICE BHARGAV D. KARIA UCHIT N SHETH(7336) FOR THE PETITIONER( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de impugned order dated 8.8.2023 passed by the 2nd Respondent authority rejecting the application for revocation of cancellation of registration. 2 The brief facts of the case are as under: 2.1 On 16.05.2023, the second respondent authority issued summons to the second petitioner for appearing on the same day. Since the second petitioner was in Rajkot on that day, he could not remain present. However, the statement of the owner of the premises, who is the uncle of the second petitioner, was recorded by the second respondent authority. 2.2 On 17.05.2023, summons was again issued to the second petitioner for appearing again on the same day. The second petitioner duly appeared in response to the summons and his statement was record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the case of the petitioners that they submitted representation before the second respondent authority on 16.06.2023, pointing out that the allegation levelled against them of not being involved in any genuine business activity was completely baseless in support of which, documentary evidences were produced by the petitioners. A request was also made by the petitioners to restore the registration certificate under the GST Act and also to release the bank account attachment. 2.6 On 23.06.2023, a reminder was given by the petitioners to the authority. It is the petitioners case that the second respondent authority is neither restoring the registered certificate nor revoking attachment of the bank account of the petitioners, hence this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority has relied upon some inspection report or spot visit report etc. If the authority wants to rely upon any particular piece of evidence then it owes a duty to first bring it to the notice of the dealer so that if the dealer has anything to say in that regard, he may do so. Even if the authority wants to rely on any documentary evidence, the dealer should be first put to the notice of such documentary evidence and only thereafter, it may be looked into. 18.3 The aforesaid may appear to be very trivial issues but, it assumes importance in reducing the unnecessary litigation. Our concern is that on account of procedural lapses, the High Court should not be flooded with writ applications. The procedural aspects should be look ..... X X X X Extracts X X X X X X X X Extracts X X X X
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