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2021 (2) TMI 556 - HC - GSTCancellation of its GST registration - petitioner has argued that the impugned order has been passed without serving a show cause notice on the petitioner - Principles of natural justice - HELD THAT:- Shri Ashish Anand Barnad, learned Deputy Advocate General though sought time to file reply to the writ petition, but considering the fact that this Court had already granted time to the respondents to file reply vide order dated 21.12.2020 and that the show cause notice (Annexure P/1) itself indicates that the petitioner was required to file reply to the show cause notice within seven days whereas he was required to appear before the competent authority within three days and the assertion made by the petitioner that no such show cause notice was ever served upon the petitioner, it is deemed appropriate to remit the matter to the competent authority for considering the same afresh in accordance with law. Appeal allowed by way of remand.
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