Order passed by the authority under Section 29 of the GST Act cancelling the GST Registration was without giving any opportunity of hearing to the writ applicant. We are of the view that we should remit this matter to the authority so as to give the writ applicant an opportunity of hearing.
Section 29 of the CGST Act, 2017— Cancellation of the Registration —–The applicant submitted that the impugned order passed by the authority under Section 29 of the Act cancelling the GST Registration was without giving any opportunity of hearing to him. The court observed that the show -cause notice itself reflects complete non¬ application of mind.
Held that:- The Hon’ble High Court remitted this matter to the authority so as to give the ¬applicant an opportunity of hearing and thereafter pass a fresh reasoned order. Post this matter on 12.01.2021.
Order passed by the authority under Section 29 of the GST Act cancelling the GST Registration was without giving any opportunity of hearing to the writ applicant. We are of the view that we should remit this matter to the authority so as to give the writ applicant an opportunity of hearing.
Section 29 of the CGST Act, 2017— Cancellation of the Registration —–The applicant submitted that the impugned order passed by the authority under Section 29 of the Act cancelling the GST Registration was without giving any opportunity of hearing to him. The court observed that the show -cause notice itself reflects complete non¬ application of mind.
Held that:- The Hon’ble High Court remitted this matter to the authority so as to give the ¬applicant an opportunity of hearing and thereafter pass a fresh reasoned order. Post this matter on 12.01.2021.