9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 575 - HC - GSTOutdoor catering services - cancellation of registration of petitioner - HELD THAT - On juxtaposing of both the notices, show cause notice Ext.P2 is not in order. The reference of date, month, year and time is conspicuously wanting. In my view, the notice lacks the compliance of the principles of audi alteram partem. Accordingly, the notice and the order of cancellation Exts.P2 and P4 are hereby quashed. The matter is remitted to the 2nd respondent to comply with the observation derived from the Form GST REG-17. Petition allowed by way of remand.
Issues:
1. Validity of show cause notice for cancellation of registration. 2. Compliance with principles of natural justice. 3. Remedy sought by the petitioner. Issue 1: Validity of show cause notice for cancellation of registration The petitioner, a private limited company engaged in outdoor catering services, received a show cause notice for cancellation of registration due to alleged failure to file returns. The petitioner contended that the notice did not specify the date, month, and year for appearance, as required by the prescribed format in the Central Goods and Service Tax Rules, 2017. The respondent argued that the notice, as per the actual format under Rule 22(1) of 2017, provided a deadline for response within seven days. The court examined the contents of the notice (Ext.P2) and the prescribed format (Form GST REG-17) and found that Ext.P2 lacked essential details such as the date, month, year, and time, thereby failing to comply with the principles of natural justice. Consequently, the court quashed the notice and the cancellation order (Exts.P2 and P4) and directed the matter to be reconsidered by the 2nd respondent in accordance with the prescribed format. Issue 2: Compliance with principles of natural justice The court emphasized the importance of adhering to the principles of audi alteram partem, highlighting that the deficient notice (Ext.P2) deprived the petitioner of crucial information for a fair opportunity to respond. By declaring the notice and cancellation order invalid, the court underscored the necessity of ensuring that administrative actions are in line with the principles of natural justice. The court's decision to remit the matter to the 2nd respondent for proper compliance with the prescribed format aimed to uphold the petitioner's right to a fair hearing and due process. Issue 3: Remedy sought by the petitioner The petitioner sought relief from the court due to the defective show cause notice and subsequent cancellation order issued without proper adherence to procedural requirements. The court, after considering the arguments from both parties and examining the documents, allowed the writ petition, thereby granting the requested remedy. Additionally, the court directed the petitioner to appear before the 2nd respondent on a specified date to address the issue effectively. The judgment highlighted the significance of addressing procedural irregularities promptly to prevent unnecessary litigation and ensure the protection of parties' rights. This detailed analysis of the judgment from the Kerala High Court underscores the significance of procedural compliance, principles of natural justice, and the court's role in safeguarding the rights of parties involved in legal proceedings.
|
