The division bench of Gujarat High Court has held that reasonable opportunity of hearing should be given to assessee and set aside the cancellation of registration
The jurisdictional Commercial Tax Officer has issued a show cause notice to the petitioner, Manmish Traders Private Limited stating that the registration has been obtained by means of fraud, willful misstatement or suppression of facts. The registration of the petitioner was cancelled with retrospective effect and the petitioner was directed to furnish a reply to the notice within seven working days. Aggrieved by the show cause notice the petitioner approached the High Court.
The High Court observed that the Department wants to proceed against the asseessee on any grounds, it may do so in accordance with law after giving due opportunity of hearing to the writ-applicant.
The Coram of Mr. Justice J. B. Pardiwala and Ms. Justice Nisha M. Thakore by relying the decision of High Court in Sing Traders vs. State Of Gujarat has held that “the show-cause notice as well as the final order passed by the Officer concerned are hereby quashed and set aside”.
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