Cancellation of registration without providing opportunity of hearing is cryptic in nature

Mahendra Janubhai Zala Vs Office of Deputy Commissioner, State Tax (Gujarat High Court) The Hon’ble Gujarat High Court in Mahendra Junabhai Zala v. Office of Deputy Commissioner, State Tax [R/Special Civil Application No. 13597 of 2022, dated November 25, 2022] has held that Show Cause Notice (“SCN”) and order for cancellation of Goods and Service Tax (“GST”) Registration is not sustainable on the grounds that the order was passed without any personal hearing and thus, cryptic in nature. Further directed the Revenue Department to restore the GST registration of the assessee. Facts: M...