2024 (10) TMI 1392

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..... f hearing was provided to the petitioner - violation of principles of natural justice - HELD THAT:- A look at the provisions of Section 30 of GST Act, 2017 reveals that proviso to sub-section (2) provides that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. In the present case, no order has been .....

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..... rieved of the order of cancellation of registration dated 10.07.2023 passed by Superintendent, Goods and Service Tax (GST), Jhansi. 2. Submissions have been made that petitioner, on account of illness of his daughter, was unable to file the requisite returns, which resulted in passing of the order of cancellation of registration on 10.07.2023. It is contended that no opportunity of hearing was pro .....

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..... the applicant has been given an opportunity of being heard. 5. In the present case, no order has been passed by the respondents on the application seeking the revocation and in those circumstances, it would be required of the respondents to give an opportunity of hearing to the petitioner and pass an order on the pending application of the petitioner. 6. Petitioner would be free to file a fresh, d .....

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