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TMI Blog2024 (9) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner was not found satisfactory - petitioner did not receive any notice for a personal hearing - principles of natural justice - HELD THAT:- The notice issued to the petitioner on 14.02.2024 requiring the petitioner to furnish additional information/clarification does not mention that petitioner had to appear for personal hearing. The notice also does not indicate the name or desig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, Mr, Satyam Parashar, Advocates. JUDGMENT SANJEEV SACHDEVA, J.(ORAL) 1. Petitioner impugns order dated 15.03.2024 whereby the application of the petitioner seeking cancellation of the GST registration has been dismissed on the ground that some discrepancies were found in the returns and the reply submitted by the petitioner was not found satisfactory and also the fact that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat no opportunity of personal hearing was given to the petitioner. This is also not disputed on behalf of the Respondents. Thus, the impugned order dated 15.03.2024, rejecting the application for cancellation of registration holding that petitioner did not appear for personal hearing is not sustainable and is accordingly set aside. The application of the Petitioner seeking cancellation of GST reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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