No hearing No Rejection

Can the GST department say ‘personal hearing’ without actually telling you when to appear? Gauhati High Court says no.

Section 30 requires a real and effective opportunity of hearing before revocation is rejected. Here, the notice mentioned a hearing but gave no date or time, and the rejection order merely recorded non-response. 

The Court quashed it. Natural justice requires an actual opportunity, not a hearing that exists only on paper.”