https://www.taxtmi.com/caselaws?id=764818 The Madras HC allowed a writ petition challenging cancellation of CGST registration despite availability of alternative statutory remedy. The court found that the tax authority's failure to grant mandatory personal hearing under Section 29(2) of CGST Act, 2017 violated principles of natural justice and Section 75(4) of GST Act. The HC held that violation of natural justice constitutes an exception to the rule requiring exhaustion of alternative remedies before invoking Article 226 jurisdiction. The impugned cancellation order was set aside and petition disposed of favorably. en-us Mon, 11 Nov 2024 00:00:00 +0530 Sat, 18 Jan 2025 08:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764818 The Madras HC allowed a writ petition challenging cancellation of CGST registration despite availability of alternative statutory remedy. The court found that the tax authority's failure to grant mandatory personal hearing under Section 29(2) of CGST Act, 2017 violated principles of natural justice and Section 75(4) of GST Act. The HC held that violation of natural justice constitutes an exception to the rule requiring exhaustion of alternative remedies before invoking Article 226 jurisdiction. The impugned cancellation order was set aside and petition disposed of favorably. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764818