https://www.taxtmi.com/caselaws?id=441603 Kerala HC allowed the writ petition challenging cancellation of GST registration. The petitioner was not given notice or hearing opportunity before the cancellation order. The court held that under Section 29(2) of GST Act, the proper officer must provide hearing opportunity before cancelling registration. When there is change of officer, the succeeding officer must inform the assessee about continuation of proceedings to enable them to demand re-hearing. The court distinguished this from income tax cases, emphasizing that GST Act's use of "proper officer" creates stronger obligation to provide notice and hearing opportunity to the registrant before cancellation. en-us Tue, 01 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441603 Kerala HC allowed the writ petition challenging cancellation of GST registration. The petitioner was not given notice or hearing opportunity before the cancellation order. The court held that under Section 29(2) of GST Act, the proper officer must provide hearing opportunity before cancelling registration. When there is change of officer, the succeeding officer must inform the assessee about continuation of proceedings to enable them to demand re-hearing. The court distinguished this from income tax cases, emphasizing that GST Act's use of "proper officer" creates stronger obligation to provide notice and hearing opportunity to the registrant before cancellation. Case-Laws GST Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441603