Mere consideration of reply would not amount to affording an opportunity of hearing: HC
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Case Details: Unique Instruments and Mfrs. (P.) Ltd. v. State of Karnataka -  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.
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