2024 (9) TMI 817

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....ate. For the Respondent: Mr. Anurag Ojha, SSC (through VC) with Mr. Kumar Abhishek, Mr. Subham Kumar, Mr, Satyam Parashar, Advocates. JUDGMENT SANJEEV SACHDEVA, J.(ORAL) 1. Petitioner impugns order dated 15.03.2024 whereby the application of the petitioner seeking cancellation of the GST registration has been dismissed on the ground that some discrepancies were found in the returns and the rep....

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.... or designation of the officer where petitioner had to appear. 5. Accordingly, we of the view that no opportunity of personal hearing was given to the petitioner. This is also not disputed on behalf of the Respondents. Thus, the impugned order dated 15.03.2024, rejecting the application for cancellation of registration holding that petitioner did not appear for personal hearing is not sustainable....