9911796707
TMI Blog2024 (8) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay in filing the revocation application of cancellation of registration is not satisfied - opportunity for a personal hearing as required by Section 30 of the CGST Act, 2023 not provided - violation of principles of natural justice - HELD THAT:- Under the provision of Section 30, it is mandatory for the purpose this case to provide an opportunity of hearing to the applicant before deciding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 order dated 18.01.2024 whereby the petitioner s application for condonation of delay in filing revocation application of cancellation of GST registration has been rejected by the Joint Commissioner, Palakkad on the ground that the reasons placed on record for condoning the delay in filing the revocation application of cancellation of registration is not satisfied. No reply was received within 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel has not disputed with the factual aspect that no opportunity of personal hearing was provided to the petitioner before the impugned order came to be passed. 4. Section 30 of the CGST Act reads as under :- 30. Revocation of cancellation of registration (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 30, it is mandatory for the purpose this case to provide an opportunity of hearing to the applicant before deciding the application. No such opportunity was provided to the petitioner and therefore, I am of the considered view that the order suffers from apparent illegality by not following the mandatory provision of Section 30 of giving an opportunity of personal hearing to the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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