2023 (3) TMI 876

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....Adv. For the Respondents Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Jatin, Advs. Mr. Rajeev Aggarwal, ASC with Ms. Shilpa Singh & Ms. Divyanshi Bansal, Advs. O R D E R 1. The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 18.11.2020, calling upon the petitioner to show cause as to why its GST registration (No. GSTIN 07AAKPM....

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.... Show Cause Notice neither indicated the appointed date nor the time for the scheduled personal hearing. 6. Concededly, the impugned order dated 27.11.2020, cancelling the petitioner's registration was passed, without affording the petitioner, sufficient opportunity to be heard. 7. It is the petitioner's case that he was unwell and, therefore, had temporarily stopped his business. It is also....

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.....11.2020 cancelling the petitioner's registration had been passed without affording, the petitioner, an opportunity to be heard, the same cannot be sustained. 12. The impugned order dated 27.11.2020 and the Show Cause Notice dated 18.11.2020 are set aside. Consequently, the order in appeal dated 22.08.2022 is also set aside. The respondents are directed to restore the petitioner's registration ....