Summary
- The Delhi High Court has set aside a rejection of Radhe Sales Corporation's application for revocation of GST registration due to a flawed personal hearing notice.
- The notice failed to identify the officer before whom the taxpayer was required to appear, rendering the opportunity for a hearing ineffective.
- The Court directed a fresh personal hearing before the Superintendent, Range-31, CGST Badli Division, on September 8, 2026.
- This ruling emphasizes the necessity for clear communication in hearing notices and preserves the Department's ability to decide on the merits of the revocation application.
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