Order cancelling GST Registration not valid if opportunity of Hearing not provided

Eficaz Project Limited Liability Partnership Vs Commissioner, Uttarakhand GST Commissionerate (Uttarakhand High Court) The second limb of argument of the learned counsel for the petitioner is that, even if at all a decision was required to be taken on an application submitted by the petitioner on 30th May, 2020, requesting for the cancellation of the registration, if at all, the decision was required to be taken after the expiry of the period of 30 days, as provided under Sub-rule (3) of Rule 22 of the Rules, in that eventuality too, the implications of Sub-section (2) of Section 29 of the Act...