The Gujarat High court has cancelled the cancellation for the registration as there is no fixed date for hearing and also authority has given no reply.
The assessee Mahadev Trading Company tells that his registration in the GST council meeting Get to know about GST (Goods and Services Tax) council 1st to 40th meeting updates and decisions taken by members. We have covered 1st meeting to last meeting decisions was revoked without fixing a date for hearing and without waiting for any reply filed by the assessee.
This revocation was in context to the reply given by the assessee along with personnel hearing while the assessee has not replied back nor has given the opportunity of hearing. The authority has sought to elaborate that the issue occurred due to some technical halt in the online portal of the system.
The division judge bench headed by the Chief Justice Vikram Nath without entering into the case endured that the cancellation of registration The taxpayers can solve confusions regarding GST returns after applying cancellation. Also, we highlighted the cancellation process of voluntary registration. Read more occurred from the stated case notice also cannot be nurtured as no appropriate event of hearing is to be given to the petitioner.