https://www.taxtmi.com/caselaws?id=414460 Cancellation of GST registration under the U.P. GST Act was held unsustainable where the show cause notice did not specify the date and time of personal hearing as required by Rule 22(1), and the record did not rebut the taxpayer's claim that no hearing was afforded. The first proviso to Section 29(2) makes a pre-cancellation hearing mandatory, so strict compliance with that safeguard was required. Reliance on Section 29(1) was misplaced on the facts, and the appellate order was also deficient because it merely repeated the cancellation reasons without independently addressing the challenge. The cancellation and appellate orders were liable to be set aside. en-us Tue, 02 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414460 Cancellation of GST registration under the U.P. GST Act was held unsustainable where the show cause notice did not specify the date and time of personal hearing as required by Rule 22(1), and the record did not rebut the taxpayer's claim that no hearing was afforded. The first proviso to Section 29(2) makes a pre-cancellation hearing mandatory, so strict compliance with that safeguard was required. Reliance on Section 29(1) was misplaced on the facts, and the appellate order was also deficient because it merely repeated the cancellation reasons without independently addressing the challenge. The cancellation and appellate orders were liable to be set aside. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414460