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2023 (10) TMI 938 - HC - GSTCancellation of GST registration of petitioner - HELD THAT - Sri Ankur Agrawal for the Department does not dispute the fact that the factual issues raised in this petition are similar to the petition already decided by this Court in M/S SAKSHI ENTERPRISES VERSUS STATE OF U.P. AND ANOTHER 2023 (7) TMI 1306 - ALLAHABAD HIGH COURT where it was held that petition is disposed of permitting the petitioner to approach before the respondent No. 2 and to obtain the fresh notice, within 15 days from today and in turn, petitioner would file the reply to the fresh notice within the stipulated time fixed by the respondent No. 2. This petition also stands disposed of in terms of the order passed by this Court on 31.07.2023.
Issues involved:
The issues involved in the judgment include cancellation of GST registration, service of notice, liability determination, and quashing of an ex-parte order. Cancellation of GST registration: The petitioner's Trading unit had its GST registration cancelled on 22.10.2019 with effect from 14.08.2019. No tax liability existed against the petitioner at the time of cancellation. Subsequent proceedings were initiated against the petitioner for transactions undertaken before 14.08.2019, with a notice served on the GST portal and the accountant of the firm. The petitioner argued that after deregistration, notices should have been served directly to the petitioner, and the notice sent to the accountant's email, created before deregistration, should not be considered valid service. Service of notice and liability determination: The petitioner claimed that a notice served on the GST portal was not received by him, and an order imposing a liability was passed without his knowledge. The petitioner requested a fresh notice and an opportunity to respond, emphasizing the closure of the unit and the prior intimation of closure to the authorities. The court disposed of the petition, allowing the petitioner to approach the authorities for a fresh notice and submit a reply within the specified time, with an opportunity for a personal hearing. Quashing of ex-parte order: The court, considering the similarity of facts with a previous case, quashed the impugned ex-parte order dated 22.07.2021. The Department acknowledged the similarities with the previous case, and the petition was disposed of in line with the order passed by the Court on 31.07.2023, ensuring the petitioner's right to respond and be heard in the proceedings.
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