Reetu | Dec 16, 2023 |
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.
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