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2022 (4) TMI 48 - CALCUTTA HIGH COURTCancellation of registration of GST certificate of the petitioner - the documents or records relied upon by the respondent concerned, were never provided to the petitioner to enable the petitioner to contradict the said report - violation of principles of natural justice - HELD THAT:- The writ petition is disposed off by setting aside the impugned order dated 4th September, 2020 being Annexure P-10 to the writ petition with the direction upon the Deputy Commissioner of State Tax, Shibpur/respondent No.1 to consider afresh and dispose of the petitioner’s application for revocation of cancellation of its registration in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authorized representative within four weeks from the date of communication of this order and also to provide the documents to the petitioner to be relied on by the respondent, for the purpose of the final adjudication of the said application. Application disposed off.
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