Unique Instruments And Mfrs. Pvt Ltd Vs State Of Karnataka
Date: January 6, 2022
Subject Matter
There shall not be cancellation of registration without giving the person an opportunity of being heard
Summary
It is clear as per the proviso to Section 29(2) of KGST Act that there shall not be cancellation without giving the person an opportunity of being heard in light of the statutory mandate and in absence of any material evidence, presence of the petiti…
The petitioner has challenged the order dated 03.04.2019 passed by respondent No.2 cancelling registration of the petitioner in terms of Section 29(2) of the Karnataka Goods and Services Tax Act, 2017 (for short, ‘KGST Act’) which order is at Annexure-A (dated 26.02.2019). The petitioner would submit that in terms of Section 29(2) of KGST Act, the proviso would require that the proper…