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CLASSIC SOUND AND LIGHT vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA
Pet. Counsel
Uchit N Sheth
Res. Counsel
Deepak N Khanchandani

Petitioner / Applicant

CLASSIC SOUND AND LIGHT

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Aug 21, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 9960 of 2024

Citation

2024(8) TAXREPLY 10692

Original Order
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ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Learned advocate Mr. Uchit Sheth for the petitioner and learned advocate Mr. Deepak Khanchandani for the respondents. [2] By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby 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 challenged the order of cancellation of registration 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: 18.1. Until the Department i....

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