WEST BENGAL CENTRAL GOODS SERVICE TAX ACT, 2017

Section 29 Section 30

Cancellation of registration - Registration cancelled without giving opportunity of personal hearing - Validity -

Assessee's registration was cancelled for contravention of section 29(2)(a). Assessee submitted that his registration was cancelled without affording opportunity of personal hearing. Assessee's application for revocation was also rejected. Held: The order passed by the authority cancelling the application for revocation was devoid of reasons. If, according to the Revenue, there was any adverse material, then a proper show cause notice should have been given to the assessee inviting objection and after affording an opportunity of personal hearing, a speaking order should have been passed. There was total violation of principles of natural justice, and so the order of rejection of the revocation application was a non-speaking order without considering the vital facts. Hence, the order of rejection of the application for revocation was set aside and the matter was remanded to the original authority.

REFERRED : Swarupa Ghosh v. Asstt. Commissioner of State Tax [WPA 7816 of 2022, dt. 11-5-2022]

FAVOUR : In favour of assessee.

A.Y. :

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