2022 (1) TMI 1305

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..... TS (BY SRI. HEMA KUMAR, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE   ORDER The petitioner has challenged the order dated 03.04.2019 passed by respondent No.2 cancelling registration of the petitioner in terms of Section 29(2) of the Karnataka Goods and Services Tax Act, 2017 (for short, 'KGST Act') .....

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..... only recital is that the reply and submissions of the petitioner has been examined and order is passed. It is submitted that mere consideration of reply and submissions of the petitioner would not be sufficient, but in terms of proviso to Section 29(2) of KGST Act, the opportunity of personal hearing is to be granted. Insofar as the assertion that no opportunity of personal hearing has been grant .....

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