2024 (10) TMI 1392

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.... For the Respondent : Ankur Agarwal (S.C.) ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order of cancellation of registration dated 10.07.2023 passed by Superintendent, Goods and Service Tax (GST), Jhansi. 2. Submissions have been made that petitioner, on account of illness of his daughter, was unable to file the requisite returns, which resulted in passi....

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.... sub-section (2) provides that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. 5. In the present case, no order has been passed by the respondents on the application seeking the revocation and in those circumstances, it would be required of the respondents to give an opportunity of hearing to....