Jinesh Associates Vs Commissioner, Commercial Taxes
Date: February 23, 2022
Subject Matter
No cancellation of registration without giving an opportunity of being heard
Summary
The proviso to Section 29(2) of the Karnataka Goods and Services Tax Act specifically observes that there shall be no cancellation of registration without giving an opportunity of being heard. Accordingly, during the course of proceedings relating to…
Petitioner has sought for issuance of writ of certiorari to quash the show cause notice at Annexure-A and has also sought for issuance of writ of certiorari to quash the order for cancellation of Registration at Annexure-B and the endorsement at Annexure-E. 2. Petitioner submits that he was not personally heard in the proceedings leading to passing of the order at Annexure-B. It is contended that…