HC Quashes GST Cancellation Order passed without hearing:

HC Quashes GST Cancellation Order passed without hearing The High Court of Allahabad in the matter of M/S Manikya Engineers And Consultants Pvt. Ltd. Vs. State Of U.P. Thru. Secy. Revenue has quashed the GST Cancellation Order passed without a hearing. From a perusal of the record, it is clear that neither any date and time were fixed nor was the petitioner accorded a hearing prior to the passing of the impugned order of cancellation of registration on 25.01.2023 contained in Annexure - 3. The issue raised in the present petition is squarely covered by a judgment of this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor v. U.O.I and Ors. (Writ Tax No.147 of 2022) Dated 22.09.2022. Following the reasoning and logic as contained in the case of M/s Chandra Sain (supra), the present writ petition is allowed. Impugned orders dated 25.01.2023 and 25.09.2023 are quashed. The matter is remanded to pass a fresh order in accordance with the law after giving an opportunity of hearing to the petitioner. For Official Judgment Download PDF Given Below: