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DNC INFRASTRUCTURE PRIVATE LIMITED vs. THE SUPERINTENDENT, RANGE -I & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
K.a. Parthasarathy
Res. Counsel
Sai Srujan Tayi

Petitioner / Applicant

DNC INFRASTRUCTURE PRIVATE LIMITED
Respondent THE SUPERINTENDENT, RANGE -I & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 11, 2024
Order No.

W. P. No. 33519 of 2024 And W. M. P. Nos. 36297 and 36299 of 2024

Citation

2024(11) TAXREPLY 12215
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ORDER

ORDER The writ petition is filed challenging the impugned order dated 16.07.2024 on the premise that the same was passed without granting a personal hearing which according to the petitioner is mandatory in terms of the first proviso to Section 29(2) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) read with 75(4) of the CGST Act. The relevant provisions are extracted hereunder: “Section 29(2) of the GST Act: 29. Cancellation 1 [or suspension] of registration: ............ (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,–– ........... Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. Section 75(4) of the GST Act: 75. General provisions relating to determination of tax. ........... (4) An opportunity of hearing....

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