Order cancelling GST registration quashed as no opportunity of hearing granted: Allahabad HC

Jai Nath Rai Construction Vs State of Up And 3 Others (Allahabad High Court)

Allahabad High Court held that passing of ex-parte order cancelling GST registration without giving any opportunity of hearing is against the principle of natural justice. Accordingly, order quashed.

Facts- The petitioner is a proprietorship concerned engaged in the business of construction work. On 22.5.2023, respondent no. 4 has issued a show cause notice for cancellation of registration under Rule 21 (d) of the Rules and thereafter ex parte order has been passed cancelling the GS

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