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2021 (4) TMI 505 - HC - GSTCancellation of registration of petitioner - inter-state sale - allegation that appellant failed to prove his e-way transaction details - opportunity of hearing provided or not - principles of natural justice - HELD THAT:- The detailed enquiry was conducted before passing the impugned order, in which certain discrepancies were found with regard to the business of the appellant. It was found that the appellant had failed to prove eway bill transaction details, therefore, the registration was cancelled. A proper opportunity of hearing was afforded to the appellant. No cogent documentary evidence is available on record to justify the stand taken by the appellant. The learned Single Judge has rightly come to the conclusion and dismissed the writ petition.
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