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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.