Case Law Details
Case Name : Tvl. Vectra Computer Solutions Vs Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P.(MD)No. 9531 of 2020 and
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Tvl. Vectra Computer Solutions Vs Commissioner of Commercial Taxes (Madras High Court)
High Court held that Personal hearing must be afforded to taxpayer before cancellation of GST Registration. As in this case no such Opportunity was afforded to Taxpayer so High Court has Quashed the Cancellation order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Heard the learned counsel on either side.
2. The
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In my case, personal hearing was asked within 2 days of SCN during this pandemic, against which reply was filed promptly same day, however ignoring the reply, cancellation order was passed subsequently on account of absence of physical hearing and that too effective retrospectively since 1.07.2017. Raised grievance, mailed to GST Council but in vain. Plz Comment