Lakkad Brothers And Co. Vs State Of Gujarat

Date: December 8, 2022

Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): SONIA GOKANI, MAUNA M. BHATT
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Subject Matter

SCN proposing cancellation of registration cannot be vague and must specify the reasons for cancellation

RegistrationPrinciples of Natural Justice

Summary

The petitioner, registered under the provisions of the Gujarat Goods and Services Tax Act, 2017, challenged the show-cause notice proposing to cancel the registration and the subsequent order cancelling the registration. The petitioner argued that th…

FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Rule. Mr. Trupesh Kathiriya, learned AGP waives service of notice of rule on behalf of all respondents. 2. This petition under Article 226 of the Constitution of India, is filed challenging the show-cause notice dated 02.11.2021, proposing to cancel the registration as also, the order dated 07.10.2022, cancelling the registration of the peti…

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