2021 (1) TMI 423 - HC - GST

Principles of Natural Justice - opportunity of hearing not provided to applicant - Cancellation of GST registration - Section 29 of the GST Act - HELD THAT - The impugned order passed by the authority under Section 29 of the GST Act cancelling the GST Registration was without giving any opportunity of hearing to the writ applicant. Prima facie the show cause notice itself reflects complete non application of mind - Prima facie we are of the view that we should remit this matter to the authority so as to give the writ applicant an opportunity of hearing. In such circumstances we have asked Mr. Gandhi to speak to the authority concerned whether he would be willing to recall or withdraw the matter so as to give an opportunity of hearing to the writ applicant and thereafter pass a fresh reasoned order. Matter on remand - Post this matter on 12.01.2021 as Item No.1 on the board.

Summary

The Gujarat High Court found that the GST Registration cancellation order was issued without giving the petitioner an opportunity of hearing. The court decided to remit the matter back to the authority for a fresh decision after providing the petitioner with a chance to be heard. The case was scheduled to be heard again on 12.01.2021. The Civil Application was disposed of.