2022 (7) TMI 1167

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..... oner has sought for issuance of writ of certiorari to quash the show cause notice at Annexure-A and has also sought for issuance of writ of certiorari to quash the order for cancellation of Registration at Annexure-B and the endorsement at Annexure-E. 2. Petitioner submits that he was not personally heard in the proceedings leading to passing of the order at Annexure- B. It is contended that the .....

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..... vices 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 .....

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