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2024 (2) TMI 1007 - MADRAS HIGH COURTCancellation of GST registration of the petitioner - petitioner was not provided proper opportunity of being heard - violation of principles of natural justice - HELD THAT:- From the show cause notice, it appears that the proposed cancellation was on the basis of a report from the State Tax Officer, Investigation Survey Unit-I, Erode Division to the effect that the petitioner was not carrying on business activities at the registered place of business. The impugned order records that the petitioner did not appear in person or through an authorised representative upon receipt of the show cause notice. It also records that the petitioner did not reply to the show cause notice. Thus, the statement recorded in the impugned order of cancellation is not in consonance with the submission of learned Government Advocate on instructions. The record reveals that the petitioner was not heard before the impugned order of cancellation was issued. The petitioner should be provided an opportunity to contest the cancellation of registration. Solely for this reason, the impugned order of cancellation is interfered with by quashing the same - the matter is remanded to the first respondent for re-consideration, and the petitioner is permitted to file a reply to the show cause notice within a maximum period of two weeks from the date of receipt of a copy of this order - Petition disposed off by way of remand.
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