In the considered view of this Court, the denial of opportunity of hearing to the petitioner as is mandated in the first proviso to sub-section (2) of Section 29 of the Act of 2017 vitiates the proceedings as well as the orders cancelling the registration of the petitioner.
Section 29 of the CGST Act, 2017—Registration ---The petitioner challenged the order dated 17.7.2021, passed by the appellate authority, whereby the order passed by the Registering Authority cancelling registration of the petitioner under Section 29 of the Act, 2017 has been upheld. The order of cancellation dated 28.5.2021 has also been challenged. The petitioner counsel submitted that no opportunity of hearing was granted to the petitioner and neither any date was fixed for hearing nor the petitioner was called to place its case before the respondent. The court observed that the denial of opportunity of hearing to the petitioner as is mandated in the first proviso to sub-section (2) of Section 29 of the Act vitiates the proceedings as well as the orders cancelling the registration of the petitioner. In view of the facts and circumstances narrated above,
Held that:- The Hon’ble High Court quashed the order of cancellation of registration dated 28.5.2021 as well as order passed in the appeal dated 17.7.2021.
In the considered view of this Court, the denial of opportunity of hearing to the petitioner as is mandated in the first proviso to sub-section (2) of Section 29 of the Act of 2017 vitiates the proceedings as well as the orders cancelling the registration of the petitioner.
Section 29 of the CGST Act, 2017—Registration ---The petitioner challenged the order dated 17.7.2021, passed by the appellate authority, whereby the order passed by the Registering Authority cancelling registration of the petitioner under Section 29 of the Act, 2017 has been upheld. The order of cancellation dated 28.5.2021 has also been challenged. The petitioner counsel submitted that no opportunity of hearing was granted to the petitioner and neither any date was fixed for hearing nor the petitioner was called to place its case before the respondent. The court observed that the denial of opportunity of hearing to the petitioner as is mandated in the first proviso to sub-section (2) of Section 29 of the Act vitiates the proceedings as well as the orders cancelling the registration of the petitioner. In view of the facts and circumstances narrated above,
Held that:- The Hon’ble High Court quashed the order of cancellation of registration dated 28.5.2021 as well as order passed in the appeal dated 17.7.2021.