2024 (7) TMI 987

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..... al justice - HELD THAT:- The Co-ordinate Bench of this Court in case of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) [ 2022 (4) TMI 864 - GUJARAT HIGH COURT] has issued the guidelines to the respondent-authorities holding that ' all the writ applications deserve to be allowed solely on the ground of violation of principles of natural justice and, accordingly, the writ .....

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..... ral / Gujarat Goods and Services Tax Act, 2017 (for short the GST Act ) as well as the order of the appellate authority, whereby the orders of cancellation of registration passed by the Assessing Officer have been upheld, dismissing the appeal filed by the petitioner on the ground of limitation. 3. The petitioner has challenged the order of cancellation of registration on the ground that such orde .....

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..... the same to the dealer by RPAD. In the same manner, when it comes to passing the final order, the same shall also be passed in a physical form containing all the necessary information and particulars and shall be forwarded to the dealer by RPAD. 18.2 Over a period of time, we have noticed in many matters that the impugned order cancelling the registration of a dealer travels beyond the scope of t .....

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..... lications. The procedural aspects should be looked into by the authority concerned very scrupulously and deligently. Why unnecessarily give any dealer a chance to make a complaint before this Court when it could have been easily avoided by the department. 19. In the result, all the writ applications deserve to be allowed solely on the ground of violation of principles of natural justice and, accor .....

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..... appellate authority as well as the Assessing Officer are hereby quashed and set aside and the matter is remanded back to the Assessing Officer to issue fresh show cause notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. The petitioner is at liberty to fi .....

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