Rajesh Bachchalal Goswami Vs Ranjanben Yogeshkumar Vimawala Commercial Tax Officer (Gujarat High Court)
Conclusion: Order of cancellation of registration were required to be quashed and set aside as AO should provide detail reason for cancellation of registration of assessee. The matter was remanded back to AO at the show cause notice stage however, the registration of assessee should remain suspended till the show-cause notice was decided by AO.
Held: Assessee 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 assessee. It was held that as the Appellate Authority has dismissed the appeal of assessee, the respondent authorities would not be able to exercise the revisional power under section 108. Therefore, the impugned order passed by the Appellate Authority as well as the order of cancellation of registration were required to be quashed and set aside. Accordingly, the matter was remanded back to AO at the show cause notice stage. However, the registration of assessee should remain suspended till the show-cause notice was decided by AO. AO should provide detail reason for cancellation of registration of assessee, if not supplied earlier within a period of two weeks from the date of receipt of copy of this order.
