Opportunity of hearing to be granted prior to cancellation of GST registration for non-filing of GST return

DYM Auto World Vs Assistant Commissioner of CGST and Central Excise & Ors. (Calcutta High Court) Calcutta High Court held that non-filing of GST return vis-à-vis cancellation of GST registration, an opportunity of hearing should be granted to the petitioner who failed to file the GST return as incurred heavy loss and accordingly was under tremendous mental stress. Facts- The petitioner was a payee of GST in respect of his proprietor business. He filed GST return for the month of June, 2020 within the stipulated period of time on 31st December, 2020. However, petitioner could not file GST ...