DYM Auto World Vs Assistant Commissioner, Central Tax
Date: January 30, 2023
Subject Matter
Opportunity of personal hearing must be granted prior to cancellation of GST registration for non-filing of GST returns
Summary
On factual score it is found that the petitioner was not given opportunity of hearing. The petitioner was under tremendous mental stress at that point of time for which he tried to commit suicide. The extent of his mental stress and physical illness…
Affidavit of service filed in Court today be kept with the record. It is not in dispute that the petitioner was a payee of GST having GSTIN No.19ANZPD0398J1Z9 in respect of his proprietor business. He filed GST return for the month of June, 2020 within the stipulated period of time on 31 st December, 2020. It is the case of the petitioner that he could not file GST return within the stipulated per…