GST demand order was set aside as personal hearing was not granted after registration cancellation

Apollo Engineers Vs State of Gujarat & Ors (Gujarat High Court) Conclusion: Non-service of notice and denial of hearing before adjudication under Section 73 violates Section 75(4) and the principles of natural justice, therefore, the demand order passed ex parte under Section 73 in such circumstances was unsustainable and liable to be set aside. Held: Assessee was engaged in the business of manufacturing and trading industrial valves, had discontinued its operations in 2021 and its GST registration was cancelled w.e.f. 01.01.2023. Subsequently, the State Tax Officer issued a show cause no...