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2021 (4) TMI 81 - HC - GSTPrinciples of Natural Justice - levy of tax and penalty imposed without opportunity of hearing provided - Cancellation of petitioner's registration due to non-filing of returns, which was rectified later and tax with late fee already paid - HELD THAT:- On perusal of the contents of the notice issued by the third respondent, it is nowhere found in the said notice that personal hearing has been afforded to the petitioner herein. In the impugned order also, it is nowhere mentioned that such opportunity was afforded to the petitioner. The matter is remitted to the file of the third respondent to pass orders afresh in accordance with law - petition allowed by way of remand.
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