• Sec 25(8)(b)- Sachin Infra Management Ltd. Vs. Regional Director [2017] 83 taxmann.com 176 (Gujarat HC )

The respondent Regional Director revoked petitioner’s license under section 8 without giving the opportunity of being heard on the ground that its office had received various complaints stating that the petitioner company had not been carrying out its business as provided in the Memorandum of Association approved under section 8, because of which it was requiring to cancel the license.

An opportunity of being heard is to be given to the petitioner company on the basis of the “Principle of Natural Justice” before revoking a license under section 8.