Assessee Must Be Given Personal Hearing Opportunity Despite Not Checking GST Portal Post-Registration Cancellation

Chettiar Stores Vs Deputy State Tax (Madras High Court) Opportunity of a personal hearing is required to be provided even when the Assessee did not check the GST portal after the cancellation of the GST registration The Hon’ble Madras High Court in the case of Chettiar Stores v. Deputy State Tax Officer [W.P. No. 6319 of 2024 dated March 13, 2024] quashed the disputed order wherein the Assessee’s GST registration was canceled and did not check the GST portal because Assessee was not acquainted with GST Portal. The Assessee was allowed to reply to the Show Cause Notice and an opportunity of...