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ASHISH GHANSHYAMBHAI SURANI vs. JOINT COMMISSIONER (APPEALS) & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA
Pet. Counsel
D K Trivedi
Res. Counsel
Siddharth H Dave

Petitioner / Applicant

ASHISH GHANSHYAMBHAI SURANI

Respondent JOINT COMMISSIONER (APPEALS) & ANOTHER
Court Gujarat High Court
State

Gujrat

Date Sep 4, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 12034 of 2024

Citation

2024(9) TAXREPLY 11051

Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned advocate Mr. D. K. Trivedi for the petitioner and learned advocate Mr. Siddharth H. Dave for the respondents. [2] By this petition, the petitioner has challenged the order passed by the Appellate Authority, where by the order of cancellation of registration passed by the Assessing Officer has been upheld and the appeal was dismissed on the ground of limitation. [3] The petitioner has challenged the order of cancellation of registration dated 12/04/2023 on the ground of not providing an opportunity of hearing as well as such order was passed without assigning any reason for cancellation of the registration of the petitioner. [4] The Coordinate Bench of this Court in case of M/s. Aggrawal Dyeing & Printing vs. State of Gujarat reported in (2022) 137 Taxmann.com 332 (Guj) has issued the guidelines to the respondent-authorities as under: “18. Our final conclusion are as under: ....

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