GST Registration cannot be cancelled without Hearing Opportunity with specific date & time

Jinesh Associates Vs Commissioner of Commercial Taxes (Karnataka High Court)

Proviso to Section 29(2) of Karnataka Goods and Services Tax Act specifically observes that there shall be no cancellation of GST registration without giving an opportunity of being heard. Accordingly, during the course of proceedings relating to cancellation of registration, there is a statutory mandate that the assessee should be given an opportunity of personal hearing. The authorities concerned in such proceedings is required to specifically sta

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