The Gujarat High Court has rescinded the order of GST authority in regard for the cancellation of GST registration as no date was fixed for hearing and no reply was awaited by them.
Mahadev Trading Company is the petitioner in this case who has complained about the authority that it had without fixing a date for hearing and without waiting for any reply to get filed has passed the cancellation order of the GST registration of the petitioner.
Since the cancellation order states about a reply submitted by the petitioner and also about the personal hearing was conducted, but the petitioner confirmed that neither he had submitted any reply nor afforded any opportunity of hearing.
Then the respondent authority has made an explanation to the court that some discrepancy occurred on account of some technical glitch in the system (online portal).
Chief Justice Vikram Nath headed the division judge bench of the High Court and gave the order that cancellation order for GST registration would not be sustained as the petitioner got no proper opportunity of hearing on behalf of the said show-cause notice.
With Warm Regards,
CL Bureau.
