9911796707
TMI Blog2024 (7) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of principles of natural justice - HELD THAT:- There are merit in the contention of the petitioner that the petitioner s GST registration could not have been cancelled without affording the petitioner an opportunity of personal hearing to address the aspect of cancellation of GST registration with retrospective effect. The impugned order is set aside and the matter is remanded to the Proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration Goods and Service Tax Identification Number (GSTIN) 07AJJPR3972L1ZI was cancelled with retrospective effect from 26.10.2017. 2. The impugned order does not indicate any reason for cancelling the petitioner s GST registration except referring to the Show Cause Notice dated 08.02.2021 (hereafter the impugned SCN). 3. The petitioner was issued the impugned SCN and called upon the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case would be decided ex-parte. However, no date or time for personal hearing was mentioned in the impugned SCN. 5. In view of the above, we find merit in the contention of the petitioner that the petitioner s GST registration could not have been cancelled without affording the petitioner an opportunity of personal hearing to address the aspect of cancellation of GST registration with retrospecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter may remanded to the Proper Officer to consider this aspect of cancellation of GST registration of the petitioner after hearing the petitioner. 8. In the peculiar facts of this case including the delay on the part of the petitioner to approach this Court, the submission made by the learned counsel for the respondent commends to this Court. 9. In view of the above, the impugned order is set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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