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2020 (3) TMI 511 - HC - GSTCancellation of registration of petitioner - registration has been cancelled on the allegation that the Registration has been obtained by means of fraud wilful misstatement or suppression of facts - writ petitioner could not respond to the show cause notice, but later on produced letter, stating reasons for not responding alongwith the counter affidavit - HELD THAT:- When the writ petitioner’s registration is sought to be cancelled, we are of the view that adequate opportunity of hearing should have been granted to the writ petitioner. For such purpose, we dispose of the writ petition with a direction upon the respondent no. 3, namely, Assistant Commissioner, Commercial Tax, Sector-3, Kanpur, to allow the writ petitioner an opportunity of hearing and decide the issue afresh, after considering the writ petitioner’s reply which is already on record. The order of cancellation of registration dated 1st December, 2018, is liable to be set aside - Petition disposed off.
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