Home Case Index All Cases GST GST + HC GST - 2021 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 820 - ALLAHABAD HIGH COURTCancellation of registration of petitioner - absence of any reply being filed to the show cause notice - requirement of granting opportunity of hearing or not - Rule 22 of the Uttar Pradesh Goods and Services Tax Rules, 2017 - HELD THAT:- In the admitted facts of the present case, though no reply may have been furnished by the petitioner still, it was incumbent on respondent no.2 to fix a date and afford opportunity of hearing to the petitioner in compliance of the first proviso to Section 29(2) of the Act. In view of such facts, no useful purpose would be served in keeping in the present petition pending or calling for a counter affidavit as the instructions received by the learned Standing Counsel are complete with respect to the issue being dealt with by the Court. The order dated 29.06.2019 issued by respondent no.2 is set aside - Petition allowed - decided in favor of petitioner.
|