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

Please become a Premium member. If you are already a Premium member, login here to access the full content.