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2021 (9) TMI 373 - HC - GSTCancellation of registration of the writ petitioner - an opportunity of being heard not provided to assessee or provided on the date of public holyday - violation of principles of natural justice - TNGST Act - HELD THAT:- On instructions it is submitted by learned Revenue counsel that no personal hearing was held on 02.10.2019 or thereafter. This by itself becomes a ground to set aside the impugned order and relegate the matter back to respondent. However, owing to the admitted error in SCN, this Court deems it appropriate to set aside the same also with a directive to reissue the SCN after eliminating the error. The impugned order is set aside solely on the ground that show cause notice dated 25.09.2019 has been issued inadvertently by fixing personal hearing on a public holiday on account of Gandhi Jayanthi i.e., 02.10.2019 (at 11.00 a.m.) which error is regretted. There is no disputation or disagreement that no personal hearing was held and it is submitted that SCN is a computer generated notice which has caused error - petition disposed off.
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