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    <title>2022 (1) TMI 1305 - KARNATAKA  HIGH COURT</title>
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    <description>The High Court set aside the order of cancellation of registration under Section 29(2) of the Karnataka Goods and Services Tax Act, 2017, as the petitioner was not granted a proper opportunity of being heard before the cancellation. The matter was remitted back to the respondent for reconsideration, with the petitioner directed to appear without further notice. The court emphasized the statutory requirement of providing a personal hearing before cancellation, which was not met in this case. Relief was granted to the petitioner due to the failure to adhere to the legal requirement of granting a personal hearing.</description>
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      <description>The High Court set aside the order of cancellation of registration under Section 29(2) of the Karnataka Goods and Services Tax Act, 2017, as the petitioner was not granted a proper opportunity of being heard before the cancellation. The matter was remitted back to the respondent for reconsideration, with the petitioner directed to appear without further notice. The court emphasized the statutory requirement of providing a personal hearing before cancellation, which was not met in this case. Relief was granted to the petitioner due to the failure to adhere to the legal requirement of granting a personal hearing.</description>
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