2024 (9) TMI 817 - HC - GST

Application seeking cancellation of the GST registration dismissed - dismissal on the ground that some discrepancies were found in the returns and the reply submitted by the petitioner was not found satisfactory - petitioner did not receive any notice for a personal hearing - principles of natural justice - HELD THAT - The notice issued to the petitioner on 14.02.2024 requiring the petitioner to furnish additional information/clarification does not mention that petitioner had to appear for personal hearing. The notice also does not indicate the name or designation of the officer where petitioner had to appear. Thus no opportunity of personal hearing was given to the petitioner. This is also not disputed on behalf of the Respondents. Thus the impugned order dated 15.03.2024 rejecting the application for cancellation of registration holding that petitioner did not appear for personal hearing is not sustainable and is accordingly set aside. The application of the Petitioner seeking cancellation of GST registration is restored on the file of the Proper Officer. Petition disposed off.

Summary

The High Court set aside the order dismissing the petitioner's application for cancellation of GST registration due to lack of personal hearing opportunity. The petitioner will now have a chance for a personal hearing before the Proper Officer and can submit additional documents within one week.