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2022 (7) TMI 1167 - HC - GSTViolation of principles of natural justice - petitioner was afforded an opportunity of personal hearing in terms of the proviso to Section 29 (2) of the Karnataka Goods and Services Tax Act or not - HELD THAT:- The proviso to Section 29 (2) of the Karnataka Goods and Services Tax Act specifically observes that there shall be no cancellation of registration without giving an opportunity of being heard. Accordingly, during the course of proceedings relating to cancellation of registration, there is a statutory mandate that the assessee should be given an opportunity of personal hearing. The authorities concerned in such proceedings is required to specifically state the time and date as regards personal hearing provided to the assessee. In light of the absence of such reference in the order at Annexure-B, the order at Annexure-B deserves to be set aside and the matter be remitted for fresh consideration before the Authority. The matter is remitted for fresh consideration before the Authority to be disposed off in terms of the observations made above and the proceedings are directed to be commenced from the stage after issuance of notice dated 06.02.2019 - Petition allowed by way of remand.
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