Quashed cancellation of GST registration order as no opportunity of being heard was given
Last updated: 06 December 2021
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court ("Allahabad HC") in the matter of M/S. S.S. Traders v. State of U P and 3 Others [WRIT TAX No. - 651 of 2021 dated November 02, 2021], quashed the cancellation of GST registration order as no opportunity of hearing was accorded. Further, said that the denial of opportunity of hearing to the assessee as is mandated in the first proviso to Section 29(2) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") vitiates the proceedings as well as the orders cancelling the registration.
Citation :
WRIT TAX No. - 651 of 2021 dated November 02, 2021
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Bimal Jain
Published in GST
Views : 554
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