2021 (1) TMI 423

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..... of hearing to the writ applicant. Prima facie the show cause notice itself reflects complete non application of mind - Prima facie, we are of the view that we should remit this matter to the authority so as to give the writ applicant an opportunity of hearing. In such circumstances, we have asked Mr. Gandhi to speak to the authority concerned whether he would be willing to recall or withdraw the .....

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..... e, we are convinced with the submissions canvassed on behalf of the writ applicant that the impugned order passed by the authority under Section 29 of the GST Act cancelling the GST Registration was without giving any opportunity of hearing to the writ applicant. Prima facie the show cause notice itself reflects complete non application of mind. Prima facie, we are of the view that we should remi .....

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