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Opportunity of being heard should have been granted before cancelling registration.

Registration under GST — The Writ petitioner challenged the impugned order of cancellation of its registration and also sought directions to the respondents to revoke the cancellation of registration of the petitioner forthwith. While set a siding the impugned order of cancelation of registration, the respondents were directed to allow the writ petitioner an opportunity of hearing and decide the issue afresh, after considering the writ petitioner’s reply which is already on record. — Bajrang Trading Company Vs. State of U.P. Through Secretary And 2 Others [2020] 20 TAXLOK.COM 135 (Allahabad)