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2023 (2) TMI 650 - HC - GST
Cancellation of GST registration of petitioner - it is contended that the registration has been obtained by means of fraud, willful misstatement or suppression of facts - HELD THAT:- This Court has followed AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT & 2 OTHER (S) [2022 (4) TMI 864 - GUJARAT HIGH COURT] in various decisions, wherever there is a violation of principles of natural justice, the order of cancellation of GST registration is frowned upon and also viewed seriously. Relying on these decisions, the show cause notice dated 09.05.2022 and the order of cancellation of registration dated 24.06.2022 are quashed and set aside with a direction to respondent No.2 to restore the registration forthwith.
Liberty is granted to respondent No.2 to issue fresh notice with all particulars of reasons incorporated with details and, thereafter, to provide reasonable opportunities to the parties representing the case and also for personal hearing in accordance with law. Thereafter to pass a speaking order on merits and in accordance with law. It shall be open for the petitioner to respond to such notice without seeking adjournment.
Petition disposed off.