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2023 (3) TMI 1062 - HC - GSTCancellation of GST registration of petitioner - non-service of SCN - Case of petitioner is that petitioner did not receive the show cause notice dated 16.12.2020 and therefore did not submit reply dated 25.12.2020 as stated by the 1st respondent - violation of principles of natural justice (audi alterem partem) - HELD THAT - As a matter of fact, on going through the order dated 29.12.2020, there are no reason being mentioned by the 1st respondent for cancellation of GST registration of the petitioner - Be that as it may, against such cancellation of registration, petitioner preferred appeal before the 2nd respondent. However, by the order-in-appeal dated 12.01.2023, 2nd respondent rejected the appeal by upholding the order passed by the 1st respondent. On going through both the orders dated 29.12.2020 and 12.01.2023, there appears to be total non-application of mind on the part of the said respondents while passing the two impugned orders. The issue raised in this writ petition is no longer res integra - reliance placed in the case of M/S. CHENNA KRISHNAMA CHARYULU KARAMPUDI VERSUS THE ADDITIONAL COMMISSIONER APPEALS1 AND ANOTHER 2022 (7) TMI 82 - TELANGANA HIGH COURT where it was held that It is further found that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. Both the orders are set aside - matter remanded back to the file of the 1st respondent for passing a fresh order in accordance with law after giving due opportunity of hearing to the petitioner. Petition allowed by way of remand.
Issues involved:
The legality and validity of the order cancelling Goods and Services Tax (GST) registration of the petitioner. Details of the judgment: The petitioner, a movie-making business, challenged the cancellation of its GST registration by the 1st respondent, followed by the rejection of the appeal by the 2nd respondent. The petitioner claimed to not have received the show cause notice leading to the cancellation. The Court noted the lack of reasons provided for the cancellation by the 1st respondent. The Court found a total non-application of mind by both respondents in passing the orders. Referring to a previous case, the Court highlighted the absence of a GST Tribunal for appeal, leading to the remand of the matter back to the 1st respondent for a fresh order after due hearing. Separate Judgement: A division bench of the Court in a previous case held that the matter of cancellation of GST registration should be remanded back to the authority for reconsideration and passing an appropriate order in accordance with the law. The Court followed this precedent and set aside the previous orders, remanding the matter back to the 1st respondent for a fresh decision after providing a hearing to the petitioner. The writ petition was allowed with no costs awarded, and any pending miscellaneous applications were closed.
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