GST Registration cannot be cancelled withput affording opportunity of hearing

Unique Instruments And MFRS. Pvt Ltd. Vs State of Karnataka (Karnataka High Court) High Court that mere consideration of reply and submissions would not be sufficient and opportunity of personal hearing was to be granted and same would not indicate that the petitioner was present during the hearing of the proceedings leading to cancellation of registration. It is clear as per the proviso to Section 29(2) of KGST Act that there shall not be cancellation without giving the person an opportunity of being heard in light of the statutory mandate and in absence of any material evidence regarding the...