https://www.taxtmi.com/caselaws?id=413317 Cancellation of GST registration requires observance of the statutory hearing safeguard under section 29 of the CGST Act, and Rule 22(3) of the Uttarakhand GST Rules requires the cancellation application to be decided within thirty days of the application or reply to the show-cause notice. As the impugned order did not show compliance with the mandatory opportunity of hearing, the High Court held the cancellation order unsustainable and quashed it. The matter was remitted for fresh decision after affording the petitioner a hearing. en-us Tue, 21 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413317 Cancellation of GST registration requires observance of the statutory hearing safeguard under section 29 of the CGST Act, and Rule 22(3) of the Uttarakhand GST Rules requires the cancellation application to be decided within thirty days of the application or reply to the show-cause notice. As the impugned order did not show compliance with the mandatory opportunity of hearing, the High Court held the cancellation order unsustainable and quashed it. The matter was remitted for fresh decision after affording the petitioner a hearing. Case-Laws GST Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413317