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YUVRAJ CORPORATE CLUB vs. JOINT COMMISSIONER APPEALS & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
MAUNA M. BHATT
Pet. Counsel
Vijay H Patel
Res. Counsel
Deepak N Khanchandani

Petitioner / Applicant

YUVRAJ CORPORATE CLUB

Respondent JOINT COMMISSIONER APPEALS & ANOTHER
Court Gujarat High Court
State

Gujrat

Date Sep 23, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13342 of 2024

Citation

2024(9) TAXREPLY 11163

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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned advocate Mr. Vijay H. Patel for the petitioner and learned advocate Mr. Deepak N. Khanchandani for the respondent No. 2. [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: ....

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