The statutory provision would dictate to the assessing authority to necessarily issue a show cause notice and afford due opportunity of hearing to the registered person before his registration may be cancelled. Accordingly, the writ petition is allowed. The petitioner may now furnish its reply to the show cause notice.
Section 29 of the CGST Act, 2017 – Cancellation of Registration --The applicant challenged the order dated 29.06.2019, whereby the petitioner's registration granted under the Act has been cancelled. The counsel for the petitioner submitted that the impugned order was not preceded by any proceeding, inasmuch as neither any SCN was issued and served on the petitioner nor any reply was called nor any date fixed for hearing was communicated to the petitioner. The court observed that under the first proviso to Section 29 (2) of the Act, the opportunity of hearing is a must before any order cancelling the registration may be passed. In the present case, though no reply may have been furnished by the petitioner still, it was incumbent on respondent to fix a date and afford opportunity of hearing to the petitioner.
Held that:- The Hon’ble High Court allowed the writ petition an set aside the order dated 29.06.2019.
The statutory provision would dictate to the assessing authority to necessarily issue a show cause notice and afford due opportunity of hearing to the registered person before his registration may be cancelled. Accordingly, the writ petition is allowed. The petitioner may now furnish its reply to the show cause notice.
Section 29 of the CGST Act, 2017 – Cancellation of Registration --The applicant challenged the order dated 29.06.2019, whereby the petitioner's registration granted under the Act has been cancelled. The counsel for the petitioner submitted that the impugned order was not preceded by any proceeding, inasmuch as neither any SCN was issued and served on the petitioner nor any reply was called nor any date fixed for hearing was communicated to the petitioner. The court observed that under the first proviso to Section 29 (2) of the Act, the opportunity of hearing is a must before any order cancelling the registration may be passed. In the present case, though no reply may have been furnished by the petitioner still, it was incumbent on respondent to fix a date and afford opportunity of hearing to the petitioner.
Held that:- The Hon’ble High Court allowed the writ petition an set aside the order dated 29.06.2019.