GST:
Cancellation of GST with retrospective effect without affording opportunity of personal hearing to be set aside: HC
GST registration cancelled retrospectively without hearing on that aspect set aside; matter remanded for reconsideration after allowing assessee opportunity to be heard.
[IN THE HIGH COURT OF DELHI, Shobha Rani Versus Commissioner of Delhi Goods and Services TaxW.P. (C) No. 10034 of 2024 and CM Appl. No. 41035 of 2024, decided on 23-7-2024]