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2023 (4) TMI 1125 - GUJARAT HIGH COURTSetting aside show-cause notice for cancellation registration in Form GST REG-31 - HELD THAT:- There is no gainsaying that the notice since is issued for cancelling the GST registration of the petitioner, if the final order against the petitioner is to be adverse, it will operate to the detriment and prejudice to the petitioner. Therefore, the process of adjudication post issuance of show-cause notice would necessitate observance of natural justice and providing reasonable opportunity to the petitioner to defend his case and submit appropriate facts and details in relation to the show-cause notice. Before proceeding further pursuant to the show-cause notice, the petitioner shall be given four weeks time to file reply and also shall be given personal hearing for which the date shall be intimated to the petitioner - After filing the reply and personal hearing is given, the authority shall decide the issue of cancellation of GST registration. Petition disposed off.
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