2021 (1) TMI 423 - GUJARAT HIGH COURT - GST

Head Note / Extract:
Principles of Natural Justice - opportunity of hearing not provided to applicant - Cancellation of GST registration - Section­ 29 of the GST Act - HELD THAT:- The impugned order passed by the authority under Section­ 29 of the GST Act cancelling the GST Registration was without giving any opportunity of hearing to the writ­applicant. Prima­facie the show­cause notice itself reflects complete non­application of mind - Prima­facie, we are of the view that we should remit this matter to the authority so as to give the writ­applicant an opportunity of hearing. In such circumstances, we have asked Mr. Gandhi to speak to the authority concerned whether he would be willing to recall or withdraw the matter so as to give an opportunity of hearing to the writ­applicant and thereafter pass a fresh reasoned order. Matter on remand - Post this matter on 12.01.2021 as Item No.1 on the board.