Mere consideration of reply would not amount to affording an opportunity of hearing: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 20 May, 2022
Latest from Taxmann
Case Details: Unique Instruments and Mfrs. (P.) Ltd. v. State of Karnataka - [2022] 138 taxmann.com 109 (Karnataka)
Judiciary and Counsel Details
-
- S. Sunil Dutt Yadav, J.
- Venkatesh Kumar S., Adv. for the Petitioner.
- Hema Kumar, Adv. for the Respondent.
Facts of the Case
The GST registration of petitioner was cancelled. It filed writ petition against the order of cancellation on the ground that no opportunity of hearing was afforded before passing the said order. It was also submitted that mere consideration of reply and submissions would not be sufficient and opportunity of personal hearing was to be granted.
High Court Held
The Honorable High Court observed that as per the proviso to Section 29(2) of GST Act that there shall not be cancellation without giving the person an opportunity of being heard. In the instant case, examination of reply and submissions by itself would not indicate that petitioner was present during hearing of proceedings leading to cancellation of registration. Since, opportunity of hearing is a statutory mandate without which there shall be no cancellation of registration, therefore, the order of cancellation was to be set aside and matter was to be remitted for reconsideration.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
