9911796707
TMI Blog2022 (1) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions of the petitioner has been examined at the time of hearing that by itself would not indicate that the petitioner was present during the hearing of the proceedings leading to cancellation of registration. It is clear as per the proviso to Section 29(2) of KGST Act that there shall not be cancellation without giving the person an opportunity of being heard in light of the statutory mandate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner in terms of Section 29(2) of the Karnataka Goods and Services Tax Act, 2017 (for short, 'KGST Act') which order is at Annexure-A (dated 26.02.2019). The petitioner would submit that in terms of Section 29(2) of KGST Act, the proviso would require that the proper officer will not cancel the registration without giving the person an opportunity of being heard. It is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity of personal hearing is to be granted. Insofar as the assertion that no opportunity of personal hearing has been granted and that petitioner was not heard during the proceedings relating to cancellation of registration was concluded, the counsel for the revenue is unable to controvert such assertion. 2. Though the learned counsel for the respondent would contend that the order of cancellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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