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![CA. Sachin Jindal](https://vjmglobal.com/wp-content/uploads/2020/01/Sachin-Jindal-scaled-150x150.jpg)
The demand order is set aside as issued post cancellation of GST registration and opportunity of being heard was not given
The Hon’ble High Court contended that as GST registration of the petitioner was cancelled therefore, the petitioner has little reasons to monitor the GST portal. As per principle of natural justice, the petitioner should be given a reasonable opportunity of being heard. Accordingly, the impugned order is liable to be set aside and the matter is remanded back for reconsideration.