𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗚𝗿𝗮𝗻𝘁𝘀 𝗥𝗲𝗹𝗶𝗲𝗳 𝘁𝗼 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲, 𝗢𝗿𝗱𝗲𝗿𝘀 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 𝗳𝗼𝗿 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗥𝗲𝘃𝗼𝗰𝗮𝘁𝗶𝗼𝗻 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻* 🎉

The Allahabad High Court ruled in favor of the Assessee, emphasizing the importance of an opportunity to be heard in cases of GST registration cancellation under Section 30 of the CGST Act. 🚨

The Court noted that, as per the Act, the Department must not reject a revocation application without first hearing the Assessee’s side. ⚖️ Since no decision had been made on the Assessee's pending application, the Court directed the Department to ensure a fair hearing and promptly issue an order. This judgment reinforces procedural fairness for taxpayers facing registration cancellations. 🛡️