9911796707
TMI Blog2023 (4) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... Vinita, Adv. for R1. Mr. Anurag Ojha, SSC with Mr. Kumar Abhishek, Adv. O R D E R 1. The petitioner has filed the present petition challenging the order-in-appeal dated 24.01.2023 whereby the petitioner's appeal challenging the revocation of GST registration (07 AANCS2588M2ZI) was rejected on the ground that the appeal was beyond the period of limitation. 2. The reasons for cancellation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is relevant to note that no personal hearing was afforded to the petitioner as 02.10.2021 was a national holiday. 5. In the given facts, it is clear that the order dated 15.02.2022 has been passed in violation of the principles of natural justice and is requires to be quashed. 6. Mr. Ojha, learned counsel for the respondent submits that it would be necessary for the petitioner also to pay th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he part of the petitioner or whether sufficient opportunity has been provided to the petitioner to rectify the same. Since it is apparent that the order dated 15.02.2022 cancelling the petitioner's GST registration was passed in the violation of the principles of natural justice, the said order is liable to be set aside. 8. In view of the above, the petition is allowed and the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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