The Gujarat High Court quashed the order for cancellation of registration as no date was fixed for hearing and no reply was awaited by the authority.
The petitioner, Mahadev Trading Company stated that the authority without fixing a date for hearing and without waiting for any reply to be filed by the petitioner, the cancellation order was passed whereby registration of the petitioners with GST department was cancelled.
Although the cancellation order refers to a reply submitted by the petitioner and also about personal hearing, but according to the petitioner neither he had submitted any reply nor afforded any opportunity of hearing.
On the other hand respondent authority has sought to explain that some discrepancy occurred on account of some technical glitch in the system (online portal).
The division judge bench headed by the Chief Justice Vikram Nath without entering into the merits of the case held that the cancellation of registration resulting from the said show-cause notice also cannot be sustained as no proper opportunity of hearing was granted to the petitioner.Subscribe Taxscan AdFree to view the Judgment