Court Rules GST Registration Suspension Unlawful Due to Lack of Required Personal Hearing; Sets Aside Suspension.

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....Cancellation of the Goods and Service Tax (GST) registration of the petitioner - This Court, therefor, does not wish to enter the domain of the authority and leaves all points in respect thereof open. So far as the personal hearing part before suspension is concerned the same is a statutory requirement which having not been complied with, the suspension part as indicated in the show cause notice for cancellation dated 2nd December, 2020 is bad in law and is set aside. - HC....