2023 (10) TMI 1336 - HC - GST

Cancellation of GST registration of petitioner - impugned order indicates no reasons but merely mentions that the same was with regards to the impugned SCN - Violation of principles of natural justice - HELD THAT - Neither the impugned SCN nor the impugned order can be sustained. The impugned SCN does not refer to any reason for proposing to cancel the petitioner s GST registration and was incapable of eliciting any meaningful response. The impugned order is also not informed by any reason and has been passed in violation of principles of natural justice. The impugned SCN as well as the impugned order cancelling the petitioner s GST registration are set aside. The petitioner s GST registration is directed to be restored forthwith - Petition allowed.

Summary

Issues involved: Impugning an order cancelling GST registration based on a Show Cause Notice lacking reasons and violating principles of natural justice.

Summary:
The petitioner filed a petition challenging an order cancelling their GST registration, along with a Show Cause Notice (SCN) lacking reasons. Respondent no. 3 issued the SCN proposing cancellation of GST registration for "Others" without providing any specific reason. The petitioner's GST registration was suspended and later cancelled with retrospective effect, without any valid reasons mentioned in the impugned order. The Court found both the SCN and the order to be unsustainable as they lacked reasons and violated principles of natural justice. Consequently, the petition was allowed, setting aside the impugned SCN and order, and directing the restoration of the petitioner's GST registration.