Section 29 of the CGST Act —Registration – The petitioner challenged the order dated January 3, 2020, passed under Section 29(2) of the Act, cancelling the petitioner’s registration. The petitioner was granted ample opportunity of hearing before passing of the order. The court observed that the petitioner has an effective alternative remedy to prefer an appeal against the impugned order.
Held that:- The Hon’ble High Court held that impugned order is not without jurisdiction or violative of the principles of natural justice.—Syed Jazar Abbas Vs. The Goods & Service Tax Council & Ors. [2020] 27 TAXLOK.COM 042 (Calcutta)