Impugned notice is set aside solely for the purpose of personal hearing as ingrained in first proviso to Section 29(2)(a) being given to the writ petitioner.
Section 29 of the CGST Act, 2017 –– Registration ––The petitioner was issued SCN under Section 79(1)(C) dated 24.09.2020 for Rs. 24,75,183/-. Meanwhile, the second respondent issued a 'notice dated 13.08.2021 cancelling the writ petitioner's registration. The counsel for petitioner submitted that under Section 29(2)(a), an opportunity of being heard ought to have been given before the impugned order was made, but the same was not given. The respondent counsel submitted that as many as four notices have been sent but it is not clear as to whether they are notices for personal hearing or demand notices. The counsel for writ petitioner asserts that personal hearing has not been granted.
Held that:- The Hon’ble High Court set aside the impugned order.
Impugned notice is set aside solely for the purpose of personal hearing as ingrained in first proviso to Section 29(2)(a) being given to the writ petitioner.
Section 29 of the CGST Act, 2017 –– Registration ––The petitioner was issued SCN under Section 79(1)(C) dated 24.09.2020 for Rs. 24,75,183/-. Meanwhile, the second respondent issued a 'notice dated 13.08.2021 cancelling the writ petitioner's registration. The counsel for petitioner submitted that under Section 29(2)(a), an opportunity of being heard ought to have been given before the impugned order was made, but the same was not given. The respondent counsel submitted that as many as four notices have been sent but it is not clear as to whether they are notices for personal hearing or demand notices. The counsel for writ petitioner asserts that personal hearing has not been granted.
Held that:- The Hon’ble High Court set aside the impugned order.