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RAJESH BACHCHALAL GOSWAMI vs. RANJANBEN YOGESHKUMAR VIMAWALA COMMERCIAL TAX OFFICER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D. N. RAY
Pet. Counsel
Krutarth K Desai
Res. Counsel
---

Petitioner / Applicant

RAJESH BACHCHALAL GOSWAMI

Respondent RANJANBEN YOGESHKUMAR VIMAWALA COMMERCIAL TAX OFFICER
Court Gujarat High Court
State

Gujrat

Date Jan 17, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16802 of 2024

Citation

2025(1) TAXREPLY 12264

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ORDER

ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Learned advocate Mr. Krutarth Desai for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna 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 D....

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