2024 (8) TMI 1247

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....SC JUDGMENT The present writ petition is filed impugning Ext.P8 order dated 18.01.2024 whereby the petitioner's application for condonation of delay in filing revocation application of cancellation of GST registration has been rejected by the Joint Commissioner, Palakkad on the ground that the reasons placed on record for condoning the delay in filing the revocation application of cancellation....

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....GST Act, 2023. 3. Sri.Sreelal N Warrrier, the learned Standing Counsel has not disputed with the factual aspect that no opportunity of personal hearing was provided to the petitioner before the impugned order came to be passed. 4. Section 30 of the CGST Act reads as under :- 30. Revocation of cancellation of registration (1) Subject to such conditions as may be prescribed, any registered pe....

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.... revocation of cancellation of registration under this Act. 5. Under the provision of Section 30, it is mandatory for the purpose this case to provide an opportunity of hearing to the applicant before deciding the application. No such opportunity was provided to the petitioner and therefore, I am of the considered view that the order suffers from apparent illegality by not following the mandatory....