Opportunity of personal hearing should be granted to an Assessee before cancelling the GST registration


Last updated: 05 October 2024

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of M/s Abhishek Appliance (P.) Ltd. v. Assistant Commissioner CGST [Writ Petition (Civil) No. 8920 of 2024 dated July 03, 2024] ruled that an Assessee should be given an opportunity to respond the allegations and submit the evidence regarding place of business. Hence, the matter remanded for reconsideration after affording personal hearing was provided to the Assessee and writ petition was disposed of.

Citation :
Writ Petition (Civil) No. 8920 of 2024 dated July 03, 2024

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Bimal Jain
Published in GST
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