9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 650 - HC - GSTCancellation of GST registration of petitioner - it is contended that the registration has been obtained by means of fraud willful misstatement or suppression of facts - HELD THAT - This Court has followed AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) 2022 (4) TMI 864 - GUJARAT HIGH COURT in various decisions wherever there is a violation of principles of natural justice the order of cancellation of GST registration is frowned upon and also viewed seriously. Relying on these decisions the show cause notice dated 09.05.2022 and the order of cancellation of registration dated 24.06.2022 are quashed and set aside with a direction to respondent No.2 to restore the registration forthwith. Liberty is granted to respondent No.2 to issue fresh notice with all particulars of reasons incorporated with details and thereafter to provide reasonable opportunities to the parties representing the case and also for personal hearing in accordance with law. Thereafter to pass a speaking order on merits and in accordance with law. It shall be open for the petitioner to respond to such notice without seeking adjournment. Petition disposed off.
Issues:
Challenge to cancellation of GST registration on grounds of violation of principles of natural justice in quasi-judicial proceedings. Detailed Analysis: 1. The petitioner approached the High Court under Article 226 of the Constitution of India to challenge the cancellation of GST registration by respondent no.2. The petitioner sought various reliefs, including the issuance of a writ of certiorari and mandamus, and any other appropriate orders in the interest of justice. 2. The learned advocate for the petitioner relied on a previous decision in Lakkad Brothers And Co. v. State of Gujarat to support the arguments presented before the Court. 3. The Court scheduled a notice for final disposal returnable on a specific date, instructing the respondent to file a reply in advance. 4. The respondent, represented by Ms. Pooja Ashar, acknowledged the cryptic nature of the notice for cancellation but argued that since the order was detailed, an alternative remedy should be made available to the petitioner. 5. Upon hearing the arguments, the Court noted that the show cause notice for cancellation of registration was cryptic and lacked sufficient details, which is against the principles of natural justice. The Court referred to the importance of providing reasons for decisions, citing various legal precedents that emphasize the need for transparency and fairness in decision-making processes. 6. Consequently, the Court quashed and set aside the show cause notice and the order of cancellation of registration, directing respondent No.2 to restore the registration immediately. The Court also emphasized the need for caution in ensuring that such violations of natural justice do not occur in future notices. 7. The Court refrained from imposing any costs, considering the circular of instructions amongst the officers. It granted liberty to respondent No.2 to issue a fresh notice with detailed reasons, provide reasonable opportunities for representation and personal hearing, and pass a speaking order on merits and in accordance with the law. 8. The Court urged cooperation from the petitioner once the fresh notice is issued within a reasonable time frame and after receipt of a copy, ultimately disposing of the petition accordingly.
|
