High Court Overturns GST Registration Cancellation Due to Lack of Personal Hearing, Citing Violation of Section 29(2) GST Act.

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....The High Court set aside the order canceling the petitioner's GST registration as it was issued without providing an opportunity for a personal hearing, violating Section 29(2) of the GST Act, 2017. Previous court decisions highlighted the importance of following principles of natural justice. The court directed the respondents to review the petitioner's representation for restoration of GST registration within two weeks of receipt. The writ petition was disposed of without costs.....