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2023 (4) TMI 1121 - GUJARAT HIGH COURTCancellation of GST registration of petitioner - registration has been obtained by means of fraud, willful misstatement or suppression of facts or not - SCN challenged by the petitioner on the ground that the same is one line cryptic notice and principles of natural justice has not been followed by the respondent authority by not giving of any opportunity of being heard - HELD THAT:- The respondent authority issued another show cause notice for cancellation of registration. The said show cause notice is on record. In view of the developments and the situation emerging i.e. issuance of second show cause notice of even date, ends of justice would be served if this petition is disposed of by passing the following directions: (i) The petitioner shall be given time of 15 days from the date of this order to submit reply and documents in support of reply. (ii) The date of personal hearing within a period of 15 days thereafter also be fixed to provide a reasonable opportunity of being heard to the petitioner. (iii) Once the reply and personal hearing is complete, the authority within a period of three weeks thereafter shall render decision on merits. Petition allowed.
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